You can claim your boyfriend as a dependent if the following applies:

1. He is not a qualifying child dependent (if he is a student between 19-24 years old, this may be an issue.)

2. You lived with him for the entire year.

3. He earned less than 4,050 dollars in gross income (this is equal to the exemption amount)

4. You provided more than half of his support. See Worksheet 2.