Bowhunter wrote:

- quote -

Yes, provided that you provide over half of their support --
support including any child support from the ex-husband, and
any virtual rent from any ownership interest you've given
her in your house.

You might also be able to claim your girlfriend, if the
relationship is not illegal in your state, and she has less
than the standard exemption amount ($3100, I believe, for
2004), in gross income (including alimony), with child
support NOT included in support, but actual payments from
her funds included to the extent used for support.

There is a CPA who moderates a tax EZBoard who would
disagree.

A dependent who is not a relative must reside with you for
the ENTIRE year to be eligible. And you don't get the child
credit or child care credit unless you adopt the children,
or you marry your girlfriend.

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Bowhunter <prowler53[at]comcast.net> wrote:

- quote -

If this living arrangement does not violate local law, they
lived with you all of 2004, and if all 5 tests for
dependency are met (See IRS Publication 501) including the
support test -- you provided more than half the support of
each dependent, and the gross income test -- the dependent
had less than $3100 taxable income, you can claim as
dependents.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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"Bowhunter" <prowler53[at]comcast.net> wrote:

- quote -

Yes you can if meet the qualifying dependent qualifiers
which looks you do.

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My girlfriend and our son live in my home along with 3 other
children from her previous relationship. They have been
living with me for over a year now and My girlfriend has not
worked during the full year. My question is......can I
claim her children as dependents since they do live in my
house? She is willing to let me claim them if I can. Her
Ex-husband does not claim the children. I work full time and
live in Pennsylvania.

Thanks in advance
Bowhunter

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