Can a deadbeat squatter be claimed as a dependent since living rent free for last two years but refuses to leave and do I need their permission every year?

[mommabolton]

Refuses to leave but if claiming results in his gaining more rights over mine then not worth it.

[Mike9241]

i assume that the squatter is not related to you 

if you don't live with them in the same abode for the entire year you can't claim them

if their gross income is over $4350 (2021) you can't claim them

if you don't supply over 1/2 their support you can't claim them

if you don't have their SSN you can't claim them

[xmasbaby0]

You might need to seek legal help to oust the deadbeat squatter from your home.  We cannot help with that.

[fanfare]

Turn off the electricity. (in the springtime, you don't want frozen pipes)

[Hal_Al · Accepted solution]

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. 

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

If a person qualifies as your dependent, you do not need their permission to claim them.  But, if they claim themselves (or somebody else claims them), you can expect a letter from the IRS and will need to prove you had the right to claim them. They will get the same letter from the IRS and will have to prove they can claim their self.

[xmasbaby0]

@mommabolton The other part of this is---you have not really explained if this "squatter" actually lives with you in your own home or if you are talking about a rental property that you own and if the "squatter" is a tenant who has not been paying the rent.