My adult son has been living with a woman who has a child for more than 2 years. She doesn't work or claim her son but she does get SSI for injuries sustained in a rollover car accident several years ago. My son supports the child; provides shelter, pays the day to day needs. Can he claim the child on his taxes? Would a notarized letter or a letter drafted by a lawyer be enough proof to the IRS? They never had legal papers drawn up because the mother is there. Her 17 yr old nephew also lives with them because his mother is in jail. He is in high school and doesn't work so my son supports him also. If he can claim the nephew he can give him extra money for clothes & school supplies that a high school boy needs. Thank you for any advice you can give us.
1 Answer from Attorneys
Your son can claim as a dependent a person who is:
1. a member of his household, even if not family-related, for the entire tax year, except for temporary absences;
2. who receives less than $3,650 of gross income, and either under age 19 or a full-time student under age 24;
3. must receive more than one-half of his or her support from your son;
4. is not claimed on another tax return;
5. must be a U.S. citizen or national, or a resident of the U.S., Canada, or Mexico.