Who is a dependent? This used to be such a simple question. But as our live have become ever more complicated and our romantic entanglements split and shred it becomes ever more complicated
Here is something from the IRS instruction manual to assist…
Is Your Qualifying Relative Your Dependent?
A qualifying relative is a person who is your…
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Exception to time
lived with you, later
AND
Who was not a qualifying child (see Step 1) of any taxpayer for 2014. For this purpose, a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples
AND
Who had gross income of less than $3,950 in 2014. If the person was permanently and totally disabled, see Exception to gross income test, later
AND
For whom you provided over half of his or her support in 2014. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child.
Now where do the parents or kids of divorced couples fit into this or don’t they? At times I have seen closer relationships to ex-spouses parents that to their own parents. Or the kids, if a parent didn’t officially adopt a child but raised them for years and then the spouses divorced does that relationship end?
There has been a court case about a parent who raised a Foster child but who they never officially adopted, but after 18 continued to live with the Foster parent. The Foster child became a parent while still living with the Foster parent. They filed a Head of Household return and claimed their surrogate grandchild. The Service protested and the court sided with the Service. The relationship was not legal so the dependency was disallowed. But the relationship exists.