Our 67-year-old now starts to pay, starts to receive from Social Security, and the amount that the person could expect to receive from Social Security drops down. It drops down because of the probability of the person being alive. Social Security, unlike private retirement funds, is subject to a 100 percent estate tax.
You can't claim a dependent at all if you qualify as someone else's dependent. For example, if you're younger than 24, go to school full-time, and if you lived with your parents half the tax year and contributed less than half of your own support, you can't claim your child under any circumstances.
Certain circumstances might get in the way. For example, if someone else (such as your ex) can claim the child as a dependent, your boyfriend cannot. If you receive child support that provides more than half of the child's support, your boyfriend can't claim your child on his taxes.