
Quoting
Taxing Matters
Ok, if he did not have enough taxable income to be required to file a return for 2014 and 2015 then because he did not file a return the kinds would not be his qualifying children under the exception I gave you earlier. His ex does not meet the qualifying child test either because the kids did not live with her for more than half the year either year. Assuming that no other relative of the kids lived with you (e.g. their grandparents, etc) then it appears that no one qualified to claim the kids under the qualifying child rule. That meets the first thing I mentioned for you to claim the kids under the qualifying relative test. You’ll want to explain that to the IRS as I did here. You will then need to show you meet the other requirements, too. The key ones that the IRS will most focus on will be the requirements that the kids lived with you as a member of your household for the entire year, that you provided over half their support, and that the none of the kids had over $4,000 in taxable income. If you have documentation to provide for all that you should be fine.