Can I Claim a Boyfriend/Girlfriend As a Dependent on Income Taxes?
You can claim a boyfriend or girlfriend as a dependent on your federal income taxes if that person meets the Internal Revenue Service's definition of a "qualifying relative."
Don't get tripped up by the word "relative" here -- according to the IRS, it can include an unrelated person who passes the four following tests concerning residency, income, support and status.
Your boyfriend or girlfriend must be a member of your household, meaning that he or she lived with you for the entire calendar year.
The law makes exceptions for temporary absences, such as vacations and medical treatment, but your home must have been that person's official residence for the full year.
However, if your living situation violates local law, you cannot claim that individual as a dependent. In some states, "cohabitation" by unmarried people is against the law.
If your boyfriend or girlfriend has gross income above a certain amount, you cannot claim that person as a dependent.
Gross income is any income from any source that's subject to tax, whether it's wages, interest on a bank account or other types of taxable income. The limit for gross income limit varies from year to year; for the 2011 tax year, the income limit was $3,700.
You must have paid more than half of your partner’s living expenses during the calendar year for which you want to claim that person as a dependent.
When calculating the total amount of support, you must include not only money received from you and other people but also from the individual’s own funds. In other words, if your partner took money from a savings account to pay for food, housing or other living expenses, and the total amount withdrawn is more than half of the person's living expenses, you cannot claim that individual as a dependent.
Your boyfriend or girlfriend must be unmarried.
Say your partner is separated but still married. Even if that person lives with you, has no income and you provide 100 percent of his or her support, you cannot claim that individual as a dependent. In addition, if any other taxpayer can claim your partner as a dependent (such as a parent), then you cannot do so. This applies regardless of whether that other taxpayer actually does claim your boyfriend or girlfriend as a dependent.
The IRS website offers an online "assistant" that can help you determine whether your boyfriend or girlfriend qualifies as a dependent.
Of course, if you prepare your taxes with TurboTax, we'll ask simple questions about your living situation, and tell you exactly who can be claimed as your dependent.
