Can i file for this yr taxes even thought i didnt last year?

Question

last year i didnt file for my taxes because all i work was not even 2wks since i was a SAHM and all i made was lucky $150 so i didnt file for taxes since it was nothing.

but this yr i been working and i am planning to file for taxes for me and my oldest son but since i didnt last yr well this yr on february i was wondering if anyone knw if this is going to be a problem the fact that i didnt file for them last year and my boyfriend claim my son and our kid together.

if so what can i do to prevent any problems and i can file my taxes normally.

thank you i would appreciate your answers

Answer 1

Each year stands alone.  But you may have a problem on your boyfriend's end.

If your son is not his son, he cannot claim him and if he did, he needs to amend his 2007 return.  

Helen, EA in PA

Enrolled Agents - Licensed to Practice before the IRS

Answer 2

You should file your taxes. Claim yourself and your son, if it is not his child, also. You might not be able to claim head of household, however, if your boyfriend supplies more than 50% of the household support. Claim Single.

The boyfriend claiming you (probably OK) and your son (probably not OK) might be an issue last year. One of the rules of being a "qualifying relative" is that the child is not a "qualifying child" of anyone. He is actually a qualifying child of you, even if you did not make much money. This is not relevant if he is also his biological child, also.

Since this issue is a bit complicated, I don't think the IRS will consider it fraud, but if they investigate it, your boyfriend may have to pay back EIC or dependency benefits from your child. Since your question implied he also had a child, he should still be able to claim Head of Household status.

Hope this clarifies matters.

Answer 3

You can always file a tax return.  As long as you know that you don't owe any back taxes because you didn't file a tax return, you have nothing to worry about.

Answer 4

You will have no problems filing this year.  You did not make enough to last year to be required to file, so there is no reason you should have filed, so you did nothing wrong.

Answer 5

Yes

Answer 6

Actually the boyfriend may be okay.

The IRS clairified the Uniform Definition of a child.

If mom didn't work, didn't claim her child and all of them lived with the boyfriend ALL YEAR, then the boyfriend can claim a child that isn't biologicially his, but only as a "Qualifying Relative."

With a Qualifying Relative, he would get the $3400 exemption only.  No EIC, no child tax credit, etc.  

If the boyfriend goofed and and listed that child as either his stepchild (not true since they aren't married) or as his own (not true unless it really is his bio child) and collected EIC and/or the child tax credit based on that child, he DID commit fraud and MUST correct the tax return immediately.  Failure to do so can get the BF banned from the EIC program for 2 to 10 years.