Can my boyfriend claim my son and I on his taxes even if my son hasn't been under the same roof (I have) and boyfriend has been paying for everything?

[semasweet]

My son lives in NJ until the end of the school year, and I for the most part live with my boyfriend in Pa. (Just shy of an hour away) He has been paying for EVERYTHING this past year for the both of us because of my health issues, bless his soul. He is in the military and has been here for the past 6 months. 

[DoninGA · Accepted solution]

He cannot claim your son as a dependent since he is not related to your son and did not live with him in the same household for the entire year.  Your bf may be able to claim you as a non-relative dependent under the Qualifying Relative rules if you meet all the requirements.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,150 (social security does not count) in 2018

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.