Can I claim a child of mine that I did not have with my wife as a dependent on my married filing separately tax return? I already know that they have to have lived with me for more then six months.

ANSWER

The BIDaWIZ Team's Answer:

You may still be able to claim a child as a dependent even if you intend to file as married filing separately. Please note that the child cannot be claimed by someone else on their tax return. This is referenced IRS Publication 501. In addition, you may be able to file as head of household if you live apart from your spouse, meet certain tests, and are considered unmarried. This can apply to you even if you are not divorced or legally separated. If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher.