Hal_Al
Level 15

After you file

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.

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