Yes, you
can claim a boyfriend or girlfriend as a dependent on your federal income
taxes if that person meets the IRS definition of a "qualifying
relative."
Don't worry
about the word "relative".
That can be any unrelated person who passes the following tests
concerning residency, income, support and status.
- Do they live
with you? Your boyfriend must live at your residence all 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.
- Do they make less
than $4,050? They cannot have a gross income of more than $4,050
and be claimed by you as a dependent. For purposes of this test, the gross income of an individual who
is permanently and totally disabled at any time during the year
doesn’t include income for services the individual performs at a
sheltered workshop
- Do you financially support
them? You must provide more than half of their total support each
year.
The following
requirements apply to all dependents:
- Are they a
citizen or resident? The person must be a U.S. citizen, a U.S.
national, a U.S. resident, or a resident of Canada or Mexico. Many people
wonder if they can claim a foreign-exchange student who temporarily lives
with them. The answer is maybe, but only if they meet this requirement.
- Are you the
only person claiming them as a dependent? You can’t claim someone who
takes a personal exemption for himself or claims another dependent on his
own tax form.
