If my significant other has a VERY small income and I pay all the bills. Can he be considered a dependent?

[DoninGA]

You may be able to claim them as a dependent under the Qualifying Relative rules if they 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 $4,400 (social security does not count) in 2022
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.

[xmasbaby0]

If your SO lived with you for the entire year and had less than $4400 of income -- not counting Social Security--you may be able to claim them for the $500 credit for other dependents.

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

[Carl]

@DoninGA don't they also have to be younger than you?

[xmasbaby0]

@Carl A qualifying relative does not have to be younger than the person claiming them.  A parent, for instance, can sometimes be a qualifying relative.