Many taxpayers are surprised to find they may be able to claim a boyfriend, girlfriend, domestic partner, or friend as a qualifying relative if:
- They are a member of your household the entire year.
- The relationship between you and the dependent does not violate the law (you can’t still be married to someone else. Also check your individual state law. Some states do not allow you to claim a boyfriend or girlfriend as a dependent even if your relationship doesn’t violate the law).
- You meet all the other criteria for “qualifying relatives” (gross income and support).
It depends on the situation, see this article: Who can I claim? Here are the requirements for qualifying relatives:
There are 4 tests that will qualify a relative as a dependent as follows:
- They are not the “qualifying child” of another taxpayer or your “qualifying child”.
- Gross Income: Dependent earns less than $4,200 in 2019.
- Total Support: You provide more than half of the total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be one of the relatives that don't have to live with you.
