There is conflicting info on this.
After hours spent researching this - this is the test that my company uses to determine tax dependency for the purposes of domestic partner coverage (ie avoiding imputed income/fringe benefits being reported on your W2). .... note how gross income is not a test.
1. We live together. (We share our permanent residence for full taxable year, except for temporary absences for reasons such as vacation, military service, or education. In other words, the associate and the partner must live together from January 1 through December 31.).
2. The associate’s partner is a citizen or resident of the U.S.
3. The associate’s partner receives more than half his or her support from the associate. (The rules for determining support are complicated and are more involved than just determining who is the “primary breadwinner.” The IRS provides a worksheet in Publication 17 which you can use to determine whether you provide more than half your partner’s support.)
Lots of conflicting info about the gross income test and whether or not it applies, but there are credible publications in academic journals and IRS publications to the contrary.
csbutterworth a few seconds ago
