For your boyfriend: IRS interview to help determine who can be claimed:
http://www.irs.gov/uac/Who-Can-I-Claim-as-a-Dependent%3F
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
If your BF claims you, then you cannot claim your own exemption. Instead you can file your own return and you have to say that you can be claimed as a dependent on someone else's tax return. You will be getting a 1099R for the money you took from your retirement fund. Go to Federal> Wages and Income>Retirement Plans and Social Security>IRA 401 k) Pension Plan Withdrawals to enter your 1099R.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
