is a baby mother a dependent?
ProLine Tax OnlineCan a taxpayer claim his baby mother(girlfriend-26) and the child if she is unemployed, earned $6185, lived and supported by taxpayer all year?
Can a taxpayer claim his baby mother(girlfriend-26) and the child if she is unemployed, earned $6185, lived and supported by taxpayer all year?

If she's unemployed, how did she earn $6,185?
the 6135 was earned by working, then she was laid off for the rest of the year. My client pays for his girlfriends health insurance and supports her as well as their child. What has me stuck is the relationship eligibility. and the fact that she earned more than $5800 working.
thanks for the help
A regular dependent, one other than a spouse(who is really a joint taxpayer, not a dependent), has an income limitation once she is over 18, unless she is in school full time. Your client's girlfriend, since she is not a spouse, is apparently is not in school, and is over 18 (i.e., 26 > 18), so she has an income limitation.
She is also over 23, so even if she were is school...
SOL for 2011.



The 1040 instructions, under Dependents, tell you how much a person can earn and still be claimed as a dependent. Also, if the relationship violates local law, he cannot claim the girlfriend as a dependent.