If your girlfriend has lived with you for all of 2016, her gross
income is less than $4,050, and you’ve provided more than half of her
total support, you could claim her as a dependent on your tax return. To
determine if you pay for more than half of her support, see IRS Pub 17,
page 33, support worksheet IRS Tax
Guide (click here). Each dependent you claim on your 2016 tax return reduces your income by up to $4,050.
If she files a tax return, she would have to answer “yes” to the
question “Are you being claimed as a dependent on anyone’s tax return?”
Note: You can’t claim her as a dependent if living together is in
violation of your local law.
You must complete Form 8862 and attach it to your tax return if both of the following apply.
- Your earned income credit was reduced or disallowed for any reason other than a math or clerical error for a year after 1996.
- You now want to claim the earned income credit.
However, do not file Form 8862 if, after your earned income credit was reduced or disallowed in an earlier year:
- You filed Form 8862 (or other documents) and your earned income credit was then allowed and
- Your earned income credit has not been reduced or disallowed again for any reason other than a math or clerical error.
Also, do not file Form 8862 or take the credit:
- For 2 years if it was determined that your error was due to reckless or intentional disregard of the earned income credit rules or
- For 10 years if it was determined that you fraudulently claimed the earned income credit.
You must also attach Schedule earned income credit to your return if you have a qualifying child or children. In addition to filing Form 8862 and, if required, Schedule earned income credit, you may be asked to provide other information before any refund resulting from the earned income credit claimed on your return is issued.
