My fiance lives with me and has for 3 years. He doesn't have enough income to file a tax return. Can I claim him as a dependent?

Maybe---but he would have to meet the criteria to be a "qualified relative" dependent.  For tax year 2024, if he earned more than $5050, he cannot be claimed as anyone else's dependent.   

 

 

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024.   (Not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?

 

Qualifying Relative and eligible to be claimed as a dependent the rules are - all must be met:

• lived in your household the entire year (temporary absences are ignored) 
• their gross income for 2024 less than $5050
• you provide over ½ their support.
• they aren’t a qualifying child of another taxpayer.
• you can’t be claimed as a dependent
• they must be a US citizen, resident alien or national or a resident of Canada or Mexico

you cannot claim head of household because your fiancé is not related to you by blood

The income levels are different.  The income needed to file a return (in most cases, for a single person) is $15,000, but the level of income that stops you from claiming them as a dependent is $5050.  So they might not be required to file but still be ineligible to be your dependent. 

Just for clarity...

 

for the purposes of INCOME tax: in 2024, a taxpayer filing single is not required to file a tax return if their adjusted gross income is less than $14,600.  You may be elgible for tax credits or refund of withholdings, but you need to file to get that money,  

 

for the purposes of SELF EMPLOYMENT tax: in 2024, a taxpayer IS REQUIRED to file a tax return is their income exceeds $400.   While there may be no INCOME tax, there would be SELF EMPLOYMENT tax. 

 

In 2024, separately, you may be able to claim an individual who lives with you all year, who is not a blood relative and whose income is less than $5,050.

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F