For you to claim your boy friend's children as dependents on YOUR tax return, you must:
- Provide them a place to live for the ENTIRE year of 2010. If they lived with their mother or father for even a week, that disallows your claim on them.
- Provide more than HALF of their total support.
- Further, if they have part-time jobs, they cannot earn more than $3,650 for 2010.
- They cannot be a qualifying child for either the boy friend or the natural mother.
The crtieria for qualifying child can be found in chapter 3 of IRS Pub 17, which can be downloaded in PDF format from www.irs.gov.
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