Dependent Income Question

[user17685800828]

My boyfriend receives a structured settlement for injuries related to a car crash. This income is non taxable. Other than that check he receives no other income and lives with me. Can I claim him as a dependent since he on paper has no taxable income, or would the structured settlement still count for dependent purposes? 

[Bsch4477 · Accepted solution]

For a qualifying relative only taxable income is considered. But all income is considered for the support requirement. So if his payments didn’t provide more than half of his support and he lived with you all year you can claim him.