Can i claim my live-in girlfriend she is on disability and cant work? her disability only pays $730 a month.

[fucfuc1985]

can i claim her as a dependent. if not why? if so how?

[macuser_22]

What kind of disability pay.  Some is taxable income and some is not.

Even if you otherwise qualify (GF lived with the the *entire* year and you pay more then 1/2 her total support) she would not qualify if her gross income was over $4,000 for 2015 and $730 x 12 = $8,760.

[Hal_Al · Accepted solution]

A person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with you ALL year

2. His/her gross taxable income for the year must be less than $4,000 (2015). Social security doesn't count as income

3. You must have provided more than 1/2 his support

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Social security doesn't count as income, for the income test, but social security money he/she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself.  If no one person provides 50% of the support (for example her relatives are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

[Hal_Al]

How to claim her? Enter her a a dependent in the personal info section and go thru the interview to qualify her.