I suspect that the gf qualifies as a dependent but does not qualify as the qualifying relative for purposes of the Head of Household filing status.
A person who is not a blood relative may qualify for as a dependent if they meet the tests as a qualifying relative.
The tests for a qualifying relative are:
- Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
- Gross Income: The dependent being claimed earns less than $4,400 in 2022.
- 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 related to you.
However, a qualifying relative for dependency purposes would not necessarily qualify as the qualifying person for Head of Household purposes.
A qualifying relative that is too old to qualify as a child might be able to qualify as a relative for Head of Household. A qualifying relative would be:
- Your mother or father (including your stepfather or stepmother), if you're qualified to claim them as a dependent (even if you're not claiming them as such) OR
- A relative related by blood, legal adoption, or marriage other than a parent (see the full list of qualifying relatives below) AND lived with you for more than half the year AND that you're able to claim as a dependent (even if you're not claiming them as such).
- Qualifying relatives:
- Your brother, sister, half brother, half sister, stepbrother, or stepsister.
- Your grandparent, or other direct ancestor, but not foster parent.
- A son or daughter of your brother or sister.
- A son or daughter of your half brother or half sister.
- A brother or sister of your father or mother. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers.
See this TurboTax Help.
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