My girlfriend and her daughter live with me, can I claim them as dependents?

I pay all the household expenses, she is a student with a student loan and earned $2689 in 2007. Can I claim them as dependents on my return? Her daughter is not my child but no one else is claiming her as a dependent.

(Asked 03/02/08, Views 70)

You can claim your girl friend and daughter if they are qualifying relatives to you and, additionally, your girl friend is not required to file a return or does not file a return claiming her daughter. To be a qualifying relative,
----- you must provide more than 1/2 of the individuals support,
----- they must not earn more than $3,400 during the year,
----- they must not file a joint return with another
----- If they are not a relative, they must live with you all 365 days of the year
----- they must be a US citizen or resident of the US, Canada or Mexico
----- they are not a qualifying child of another taxpayer.

(Posted 03/02/08)