I lived with my girlfriend and her child during the year. Can I consider the child as my stepchild or eligible foster child and claim the HOH filing status using the child as my qualifying person?
No. Because you were never married to the child’s parent, the child is not your stepchild. Likewise, the child is not an eligible foster child because only a child who is placed with you by an authorized placement agency or by judgment, decree, or another order of a court can qualify as your eligible foster child. However, you may be eligible to claim a Dependent Exemption Credit for the child if the child meets all the requirements. See FTB Pub. 1540, California Head of Household Filing Status, for more information on claiming a Dependent Exemption Credit. To download FTB Pub. 1540 for the appropriate tax year, please see our HOH forms and publications page.
Related Questions
- My child received a distribution from an Education IRA last year. Am I still eligible to claim the applicable education credit to reduce the tax I owe to the IRS?
- If my child was born or placed for adoption prior to July 1, 2009, am I eligible to claim bonding benefits?
- Must LEAs make new Requests in the PRC 29 screen each year or once a child is PRC 29 Eligible?
