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she is not related to you, so you can't. (otherwise every one in America with a roommate who is not working could be claimed!)
Once you are married, different story, rules are different.
To claim an unrelated person as a tax dependent, they must live in your home as a member of your household for the entire year, AND you paid more than half their living expenses, AND they had less than $4300 of taxable income. This will get you a credit of $500 for an "other dependent." It will also disqualify the person you claim as a dependent from receiving the coronavirus stimulus payment and certain other possible benefits.
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