Free shipping over $99 | Interest Free *no credit check* financing is available!

Tax Day: LGBTQ People Left Behind by “Qualifying Child” and “Qualifying Relative” Tests

by Hayley Miller April 04, 2016

For LGBTQ people and families, tax season can raise unique filing questions. Ahead of Tax Day, which falls on April 18 this year, HRC is highlighting some of the biggest issues impacting the LGBTQ community.

When it comes to filing taxes, LGBTQ people are often left behind because of “qualifying child” and “qualifying relative” tests.

The relationship test for determining a qualifying child is relatively broad. For example, a taxpayer could claim their step sibling’s grandchild as their “child.” This is because the tax code is designed to reflect the economic reality of the American family.

However, the tax code leaves out many LGBTQ people who are unable to adopt their child because of restrictive state laws, limited access to the legal system or courts or fears of discrimination at work, school or in housing. IRS guidance actually explicitly provides that a “girlfriend’s child” is not considered a “qualifying child,” regardless of the support the taxpayer provides for the child throughout the year.

This means that LGBTQ parents are unable to claim their child as a “qualifying child” for tax purposes.

While marriage equality is now the law of the land, which has simplified tax law immensely, these inequalities for same-sex couples and their families remain.

Stay tuned to HRC’s blog for more helpful hints when filing your taxes.

Need help filing?

Call the IRS’ hotline at 1-800-906-9887 or visit to locate a VITA site near you.

Call 1-888-227-7669 or visit to locate an AARP-sponsored Tax-Aide site near you.

For information about Free File, visit

If you’re planning to use a paid tax preparer, here are some tips from the IRS on choosing the right one: Choosing-A-Tax-Preparer.

Hayley Miller
Hayley Miller


Leave a comment

Comments will be approved before showing up.

Also in Think

Secrets Of Online Relationships Revealed

by Dan Tracer September 25, 2016

You may have thought online relationships were the exclusive territory of lustful teenagers clawing at adulthood, but plenty of folks get swept away by a virtual Romeo and find themselves in a precarious situation. Is it best to keep the fling relegated to the interwebs and live out the romance novel in your head, or [...]

Continue Reading →

PHOTOS: Gentlemen Of A Certain Age Captured Beautifully In These Erotic Nudes

by Graham Gremore September 25, 2016

“I believe that every age and body type deserves to be photographed,” Olivier Autissier tells Queerty. “I do not just want to photograph ‘beautiful’ people. I want to photograph all types of men. Because aren’t all men beautiful?” Related: Sexy Body-Positive Photo Series Challenges Perceptions Of Male Beauty Autissier lives and works in Paris. He’s been photographing male nudes [...]

Continue Reading →

Road Trip With A Hustler, Gay Acrobats In Love, The Moment You Become A Real B*tch

by Derek de Koff September 25, 2016

Gay acrobat lovers create a truly mesmerizing performance art piece — quite unlike anything we’ve ever seen before: Ever wonder what it’s like to be an Orthodox Jewish gay man? A new documentary called “Who’s Gonna Love Me Now?” will school you right quick: A gay road trip with a lonely middle-aged man and a [...]

Continue Reading →