Who should claim the kid on taxes this year?

Asking this for my friend who doesn’t use this forum.

She’s 24, has a child just over 1 year old, and lives with her boyfriend in an apartment. She didn’t work at all last year, and her boyfriend covered most of the expenses. Her question is: can her boyfriend claim their child on his taxes for this year? Last year, she claimed the child because she was still working, but since she had no income this time, is it fine for him to claim the child?

If you need more details, let me know. Thanks for the help!

EDIT:
Forgot to mention, he is the father of the child, but they’re not married.

If the boyfriend is the father and they lived together all year, he can claim the child. Since he provided the financial support, he should qualify for the credits, too. Here’s the main stuff to know:

  1. The child has to live with him all year.
  2. He must have provided more than half of the financial support.

As long as those points are true, he can claim the kid and get the tax credits like the Earned Income Tax Credit and Child Tax Credit.

Still, they might want to talk to a tax professional to be 100% sure.

@Rex
Thanks for breaking it down. Just confirming, yes, they lived together all year.

Jory said:
@Rex
Thanks for breaking it down. Just confirming, yes, they lived together all year.

Then it sounds like the boyfriend can claim the child. If he’s filing taxes, he should be good to go!

@Rex
Thanks for the info, really appreciate it!

Did she and the child live with him the entire year?

Kelsey said:
Did she and the child live with him the entire year?

Yep, all of 2024.

The dad should claim the child since he provided most of the financial support.

Is the boyfriend legally the child’s father? And are you saying she had no income at all?

Freeman said:
Is the boyfriend legally the child’s father? And are you saying she had no income at all?

Yes, he’s the legal father—his name’s on the birth certificate. She made about $500 last year, so almost nothing.

@Jory
Got it. If the boyfriend is the legal father and they lived together all year, he should claim the child. He can also potentially claim her as a dependent if she had no income or very little income.

@Freeman
Good to know! Thanks for explaining this.

Since she’s the mom, shouldn’t she claim the child? But if he’s the dad, he could claim the child instead.

Ezri said:
Since she’s the mom, shouldn’t she claim the child? But if he’s the dad, he could claim the child instead.

Yeah, he’s the legal father. Sorry for not saying that earlier.