Yes, you
can claim a boyfriend or girlfriend as a dependent on your federal income
taxes if that person meets the IRS definition of a "qualifying
relative."
Don't worry
about the word "relative".
That can be any unrelated person who passes the following tests
concerning residency, income, support and status.
- Do they live
with you? Your boyfriend/girlfriend must live at your residence all year.
However,
if your living situation violates local law, you cannot claim that
individual as a dependent. In some states, "cohabitation" by
unmarried people is against the law.
- Do they make less
than $4,050? They cannot have a gross income of more than $4,050
and be claimed by you as a dependent.
- Do you financially support
them? You must provide more than half of their total support each
year.
The following
requirements apply to all dependents:
- Are they a
citizen or resident? The person must be a U.S. citizen, a U.S.
national, a U.S. resident, or a resident of Canada or Mexico. Many people
wonder if they can claim a foreign-exchange student who temporarily lives
with them. The answer is maybe, but only if they meet this requirement.
- Are you the
only person claiming them as a dependent? You can’t claim someone who
takes a personal exemption for himself or claims another dependent on his
own tax form.
TurboTax will ask you simple, plain-English questions
about your situation and will determine for you who qualifies as a dependent on
your tax return.
