Girlfriend as dependent

[JML222]

Have a client with an income of roughly $100k and has 2 kids with his live-in girlfriend. She had an income under $2k. From what I can see in the regs, he should be able to take her as a dependent, even though she is the mother of the children. Is there something I am missing? Note she meets the criteria below

1. Is not a “qualifying child” of a taxpayer. The IRS has specific qualifying child rules based on relationship, age, residency, and joint return
2. Earned less than $4,400 in taxable income in 2022
3. Did not provide their own support. You must provide more than half of their total support for the year
4. Lived with you all year as a member of your household

Thanks!

[Norman2001]

Don't dependents have to be either a qualifying child or a qualifying relative? 

[Just-Lisa-Now- · Accepted solution]

Yes, a girlfriend can be a dependent if she meets the qualifications, which it sounds like she does.

[tsorensen]

I am having this same issue. I have entered the girlfriend as a dependent but the system is not giving the $500 other credit for her.

did you figure it out?

[TaxGuyBill]

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@tsorensen wrote:

I am having this same issue. I have entered the girlfriend as a dependent but the system is not giving the $500 other credit for her.

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Does the taxpayer have any income tax on Line 18 of the 1040?

[tsorensen]

Yes, 898

[TaxGuyBill]

It is working for me.  What codes are you entering for the dependent?

On the dependent line, is the far, right box checked (to indicate they don't qualify for the credit)?

Have you gone through the error check to confirm there aren't any errors that are holding it up?

Is there anything on line 19 of the 1040?

[tsorensen]

I think I have it figured out. Thank you so much for helping me. I appreciated it.