Eligible as a dependent, if you have an annuity

robert_3166 — Thu, 06 Jun 2019 10:42:13 GMT

My fiancé and I reside in the same house, she did not have any income last year, can I claim her as a dependent and file head of household. However she has an annuity from her parents , she will not receive it until she turn 50, there is no earned income from it 1099 So is she still eligible ?

Probably. If she is not yet receiving income from the an...

IreneS — Thu, 06 Jun 2019 10:42:15 GMT

Probably. If she is not yet receiving income from the annuity.

In order to be considered a dependent, you have to be either a "qualifying child" or a "qualifying relative." Your girlfriend does not meet the requirements of qualifying child.

She may be claimed as a dependent on your return if she meets the four tests for a qualifying relative:

1. Not a qualifying child - No problem here.

2. Member of household or relationship test – You are not related to her, but you meet this test if she has lived with you all year as a member of your household.

3. Gross income test - To meet this test, a person's gross income for the year must be less than $4,050. Gross income is all income in the form of money, property, and services that isn't exempt from tax.

4. Support test - To meet this test, you must have provided more than half of her total support during the calendar year. You figure whether you provided more than half of her total support by comparing the amount you contributed to her support with the entire amount of support she received from all sources. This includes support from her own funds.

Worksheet 2 in IRS Pub. 501 (p. 16) may be helpful in figuring whether you provided more than half of her support.

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Eligible as a dependent, if you have an annuity

Probably. If she is not yet receiving income from the an...