Claiming Dependent

[MGC94]

New client comes in and wants to claim his "step-daughter", but he is not married to the mother. I do other relatives' taxes, but this is my first time meeting them. The mother did not work at all, and wants the boyfriend to claim the daughter. I do have a copy of the lease agreement that proves that they do live together. Any advice? Thank you

[BobKamman]

Qualifying relative, not qualifying child.  Same as the mother.

[taxiowa]

Unless he was married to the mother at some point, child is not step-daughter which as Bob states means she is qualifying relative as long as living with taxpayer 12 months.  But he can then claim her as dependent.

[MGC94]

So, can he file HOH with her as well? I am trying to do the ITA on irs.gov

Relationship would that be none or other?

EIC - N non qualifying or E qualifying   

L, O, Q

ITA says yes to dependent 

[Norman2001]

There is a relationship requirement for a qualifying person/child for the Head of Household filing status. Refer to  Pub 17 Table 2-1.