Claiming Step-daughter after divorce

[JackieCPA]

Hi - 

My client was married and had a step-daughter. Now the couple is divorced. His step-daughter has still lived with him all year and he provides all of her support. Does he still get to use the "qualifying child". After the divorce, I wasn't sure if she still is considered "step-daughter". He does have full custody of this child. 

[KATHERINE]

Hi Jackie, I incline to claim her because he was step father before, and he is supporting her.  marriage does not stop that, does not it?  Hope someone else can give clear answer on this.  Thank you! Kate

[TaxmannEA]

She's still his step-daughter. The only relationship that ends at divorce is between the spouses. You're even still related to your in-laws. ( I had a student get depressed when I told a class that fact !)

[Gail in Virginia]

5 hours ago, JackieB said:

He does have full custody of this child. 

If he has legal custody of the child, I don't think this is even be a question. If he has court approved physical custody of the child,  I again don't think there is any question.  But in any event, Taxmann seems pretty certain that the step-child relationship is still in existence. 

[DANRVAN]

9 hours ago, TaxmannEA said:

She's still his step-daughter

Per 1.152-2(d), "The relationship of affinity once existing will not terminate by divorce or the death of a spouse."

That was applied to Duncan in TC 2014-56 in allowing taxpayer to claim step-children as qualifying children.

[DANRVAN]

13 hours ago, JackieB said:

Does he still get to use the "qualifying child". After the divorce, I wasn't sure if she still is considered "step-daughter".

Yes case, law has ruled in his favor.