My brother has been separated for over 10 years so I've been filing, Married filing Separately. Last year (2017) his long time girlfriend and him had a son. I'm claiming the son as a dependent. The girlfriend took off the last year to raise their son. She has an ITIN and has no wages for FY 2018. Can he claim her as a dependent as well?
Yes, if she lived with him ALL year, in the U.S.
A person can still be a Qualifying
relative** dependent, if not a Qualifying Child, if he meets the 6 tests for
claiming a dependent:
1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)
3. The taxpayer must have provided more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer
He must have a US social security number or tax identification number (TIN)
**There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.Enter your E-mail address. We'll send you an e-mail with instructions to reset your password.
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