I live with my girlfriend, there are NO children involved. she does not work so has no income. i supply more than half of her living expenses.

[jdbtech1]

no children involved

[KatrinaB]

If she lived with you the entire year and you meet the other requirements below you can claim her as a dependent.

Qualifying Relative Rules:

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,150 in 2018? Your relative cannot have a gross income of more than $4,150 in 2018 and be claimed by you as a dependent.
• Do you financially support them? You must provide more than half of your relative’s total support each year.
• Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.