Michigan tax law claiming dependents?

cannot claim you. *might* able claim daughter.

can claim unrelated person dependent under qualifying relative rule if of following conditions met:

1. person citizen or resident of us, canada or mexico.

2. person not qualifying child of taxpayer. (if income greater personal exemption amount of $3,800 daughter qualifying child , bars boyfriend claiming her.)

3. person not file joint return taxpayer.

4. person lived in home entire tax year.

5. person had less personal exemption amount ($3,800 2012) in gross income (excluding non-taxable social security) entire year. gross income includes income sources before deductions whatsoever, including normal business expense deductions.

6. person received more 50% of total support entire year.

7. there no state law or local law or ordinance prohibits cohabitation. such law or ordinance, if unenforced, kills exemption. mississippi, virginia, west virginia, florida, north dakota , michigan still have laws prohibit cohabitation number of cities, towns , counties throughout country. (this bars him claiming dependent. not bar him claiming daughter if other tests met.)

if can claim person, exemption. no head of household filing status, no eic, no child tax credit, etc.

see irs pub 501 http://www.irs.gov/pub/irs-pdf/p501.pdf more information.

can boyfriend claim daughter dependent on taxes if not biologically his? has lived under roof since born 5 years ago. claim me because haven't worked year? live in se michigan. thanks!

Business & Finance Taxes United States Next