You can claim your girlfriend as a dependent if she passes all the following tests:
- The person can't be your
qualifying child or the qualifying child of any other taxpayer.
- The person must live with you
all
year as a member of your household (and your relationship must not violate local
laws).
- The person's gross income for
the year must be less than $4,050.
- You must provide more than
half of the person's total support for the year.
- The person is a U.S. citizen,
U.S. resident alien, U.S. national.
- The person is not a married
person who files a joint return unless that joint return is filed only to
claim a refund of withheld income tax or estimated tax paid.
If she received her income (less than $4,050) as wages on a W-2 form, she is not required to file a tax return. But she can file a tax return to obtain a refund of taxes withheld.
If her income is from self-employment (form 1099-MISC), she is required to file a tax return if the amount is over $400.
In both case, she has to indicate on her tax return that she can be claimed as a dependent by someone else.
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