Question

Ashley is single and lives with Barney, her boyfriend, and Candy, his 8-year-old daughter. Ashley paid all of the support for her household in 2018. Barney has earned income of $2,500 and had income tax withheld from his wages. He has no other income and is not required to file an income tax return. With one qualifying child, Barney may claim an earned income credit. Barney files an income tax return solely to obtain a refund of withheld income taxes and does not claim EIC. Because Barney does not have a filing requirement and filed only to obtain a refund of withheld income taxes, Candy is not considered the qualifying child of Barney or any other taxpayer. Based on the information provided, can Ashley claim Candy as a dependent?

Answer 1

Answer:

Ashley may not claim Candy as her dependant even if other requirements are met.

Explanation:

Ashley is single and lives with Barney, her boyfriend, and Candy, his 8-year-old daughter. Ashley paid all of the support for her household in 2018. Barney has earned income of $2,500 and had income tax withheld from his wages. He has no other income and is not required to file an income tax return. With one qualifying child, Barney may claim an earned income credit. Barney files an income tax return solely to obtain a refund of withheld income taxes and does not claim EIC. Because Barney does not have a filing requirement and filed only to obtain a refund of withheld income taxes, Candy is not considered the qualifying child of Barney or any other taxpayer

Based on the explanation given Ashley cannot claim Candy as an independent because of the tax payer rule. If other requirements are met, Ashley cannot claim Candy as dependent because the girl in question isn't her child . Moreover, Candy is the full responsibility of Barney. Candy is under Barney's care and is solely required by law to take care of her.