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Old 03-15-2007, 07:48 PM
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Join Date: Jan 2007
Posts: 291
Claiming the Child Tax Credit

With the Child Tax Credit, you may be able to reduce the federal income tax you owe by up to $1,000 for each qualifying child under the age of 17.

A qualifying child for this credit is someone who meets the following criteria:
  • Age Was under age 17 at the end of 2006
  • Relationship Is your son, daughter, adopted child, stepchild or eligible foster child, sibling, or stepsibling or a descendant of any of these individuals
  • Citizenship Is a U.S. citizen or resident alien
  • Support Did not provide over half of his or her support and did live with you for more than half of 2006 (note that some exceptions to this criteria exist)
The credit is limited if your modified adjusted gross income is above a certain amount. The amount at which this phase-out begins varies depending on your filing status:
  • Married Filing Jointly $110,000
  • Married Filing Separately $ 55,000
  • All others $ 75,000
In addition, the Child Tax Credit is generally limited by the amount of the income tax you owe as well as any alternative minimum tax you owe.

If the amount of your Child Tax Credit is greater than the amount of income tax you owe, you may be able to claim some or all of the difference as an “additional” Child Tax Credit. The additional Child Tax Credit may give you a refund even if you do not owe any tax. For 2006, the total amount of the Child Tax Credit and any additional Child Tax Credit cannot exceed the maximum of $1,000 for each qualifying child.
You may claim the Child Tax Credit on Form 1040 or 1040A. Details on how to compute the credit can be found in the forms’ instructions and in Publication 972, Child Tax Credit. The forms and publications are available on this web or by calling 800-TAX-FORM (800-829-3676).

Source: irs.gov

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Old 02-06-2009, 12:36 AM
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Join Date: Feb 2009
Posts: 4
what about unmarried couples living together???

i have read alot of Q&As trying to get my question answered, to no avail.. i have just become more confused!

i am sure there are millions of people that have this situation.
i have lived with my boyfriend for almost 3 yrs. i have a 7 yr old
son that lives with us. i do not work. my boyfriend supports us
100%. i am confused about the relationship aspect. i have read
answers that say, yes..you can claim your girlfriend/boyfriends children
if you meet all of the standards set. and i have also read answers that say
no, you have to file as a single filer.

my question is.. can my boyfriend claim head of household and claim my child (that he supports 100% for the past 3 years) as a dependent?

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