Can Todd claim his girlfriend's children as dependents if he meets all the qualifying relative tests?

The question of whether Todd can claim his girlfriend's children as dependents hinges on specific IRS rules regarding qualifying relatives and dependent status. For Todd to claim these children as dependents, he must meet several criteria, which include providing more than half of their support for the year.

While the option that suggests Todd can always claim them is overly broad, the correct response highlights an important nuance in tax law. According to IRS guidelines, a dependent can be claimed as long as the parent (in this case, the children's mother) does not assert the exemption on her tax return. If she is required to file a return and does not waive her claim to the children, Todd cannot claim them, even if he meets all other requirements.

In situations where the mother files a return and does not choose to forgo her dependency claim, Todd's ability to sway the dependent status is effectively neutralized. This reflects the IRS's protective measures for custodial parents, ensuring they retain the benefits of being able to claim their children. Therefore, Todd's situation is contingent upon the mother's tax filing status and her decision regarding the children as dependents.