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I have a tax dependent domestic partner who is receiving health insurance from my employer. What documents will I need to provide to prove tax dependency if I'm audited?

 
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I have a tax dependent domestic partner who is receiving health insurance from my employer. What documents will I need to provide to prove tax dependency if I'm audited?

You will have to prove what you claimed.

 

To claim an unrelated person as a dependent all of the following requirements must be met.    The IRS can ask you to provide proof of any or all.

 

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,150 (tax-exempt income, such as certain social security benefits, is not included in gross income)

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

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2018_publink1000292527

 

 

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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I have a tax dependent domestic partner who is receiving health insurance from my employer. What documents will I need to provide to prove tax dependency if I'm audited?

You will have to prove what you claimed.

 

To claim an unrelated person as a dependent all of the following requirements must be met.    The IRS can ask you to provide proof of any or all.

 

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,150 (tax-exempt income, such as certain social security benefits, is not included in gross income)

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

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2018_publink1000292527

 

 

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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