Is this example a dependent? My boyfriend was on WA labor and industries, not taxable income.I pay more that half all the living expenses. Can I claim him?

[DaveF1006]

Yes, you can claim him if he lived with you for the entire year and has no income more than $4700.  Here are the requirements to claim your boyfriend as a Qualifying Relative.

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.