My partner and I are registered domestic partners in California. Can she claim Head of Household since my son lives with us? I read the requirements and it does say "stepchild" so I guess the question is.... Is he considered to be her stepchild in the eyes of the "tax gods"?

Cristi
0 Votes
408 Views
Follow
5 Followers
Aug 2, 2010 by Cristi
Category: Tax Planning

Tags:
Ron Lowell
1 Votes
Advisor: Ron Lowell, Accounting
Aug 25, 2010  
Only one person can claim a child as a dependent under Federal law. In general, the dependent must also be related by blood or marriage. Federal law recognizes registered domestic partners as couples, so you could file as married filing jointly. In that case, your son is a dependent of both of you.

For a child to qualify as your foster child for head of household purposes, the child must either be placed with you by an authorized placement agency or by order of a court. This would only apply if you have voided your registered status as domestic partners.
Kerry Freeman EA
1 Votes
Advisor: Kerry Freeman EA, IRS Tax Relief
Aug 4, 2010  
A questions does arise, has your partner adopted the child. If the answer is yes then the HOH question shifts to AGI, Support and other issues.

I reviewed the final regs that came out on July 2008 about Quilfied Child Rules (15 pages) and it covers alot of issues and circanstances but the RDP issue is still not on the IRS radar.

I will be watching today the california courts and see how it will rule on the Prop 8 issue. I believe that this will set the course for changes in the federal tax laws to come.


Kerry Freeman, EA

623-518-2157

www.freemanincometaxservice.com

Linard Williams
2 Votes
Linard Williams
Aug 3, 2010  
As long as your domestic partner is taking 50 percent of your son's well being. She should keep really great records for taking care of your son.

You, as the mother will have to be willing to allow your partner to replace your financial position for your son, then she will be able to file Head of Household for the up coming tax year.



Linard Williams

Direct: 661255-6434

Fax: 661 244-2807

Email: mrceo40@aol.com

URL: www.wctaxes.com
Vladimir Raicevic, CPA
1 Votes
Advisor: Vladimir Raicevic, CPA, Tax Planning
Aug 3, 2010  
I agree with Kerry Freeman. The IRS does not recognized RDPs. Your child can only be claimed by you on your Single or HOH federal return. There will be a different result for California as it recognizes RDPs. Once again Kerry is on point.
Kerry Freeman EA
3 Votes
Advisor: Kerry Freeman EA, IRS Tax Relief
Aug 3, 2010  
Under Federal law the Domestic partnership is not recongized. So the child is not a step child and you can not use the quailfying child rules. As the parent you can not move a child around to who ever would generate the larger refund or for EIC. IRC 152 (a) and IRC 2(b)

Since the child can be your Quaifying child, then the child has to be on your return. Also who provide over half of the childs support, this include wage benifits that are provided by your employeer. you should claim the HOH for the best federal benifit, you still can file California as MFJ (or MFS, her and you HOH) these are your only choices when filing.

Yes these rules are still unfair for Domestic partnerships.


Kerry Freeman, EA

623-518-2157

www.freemanincometaxservice.com