I'm claiming my boyfriend as a dependent. Can I claim his mortgage on my tax return? Do I use his w-2 forms?

[Hal_Al · Accepted solution]

You can not claim your dependent's deductions, like mortgage interest, on your tax returns.

You do not add your dependent's income (W-2 or otherwise) on your tax return. If it needs to be reported, he has to file his own tax return.

The question you haven't asked is: does your BF qualify as your dependent. He does not if his W-2 (box 1) is more than $4150.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)

3. The taxpayer must have provided more than 1/2 his support**. That's unlikely if you are living in his house. 

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

**The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

[IamQ]

Dear Hal_AI,

I have the same question - can I claim my not-legally-married wife's mortgage interest, but we have a slightly different scenario. 

We've been living with each other for the past 2 years.  We hope you can help to answer our question as I'm filing my 2020 Tax Return with the extended filing date of May 17 approaches.  We are both divorced, retired, own our own homes, and grown children who have moved out.   We both still have our own mortgages to pay.  I moved in and live with my "wife" in her house and rented out my home as that is the most economical sense for our situation.  I have been paying for both of our mortgages and all living expenses.  From your comments, she meets all of the 6 IRS criteria to be my dependent.  Can I claim her mortgage interest and all of her expenses to reduce our taxes?  Thank you so much in advance for your advice/help.

[LenaH]

No. The IRS allows only the actual owner of a property to claim tax deductions for that property. Therefore, even if you are paying her mortgage interest and property taxes, you still won't be able to claim deductions for those payments.

Publication 936

@IamQ

[QTT]

That's very sad and not fair to people like us.  :(

Thank you so kindly for your answer, LenaH.

Best,

[VolvoGirl]

If you get married and file a Joint return you can take all the deductions.  

[QTT]

We will follow your advice.  Thanks so much!  Take care.

Best,