Dependent Question

[Jason08]

My question is, my fiancée received a 1099-NEC for $2,200 for 2022. Can I claim her? Also will she have to file separately as well?    

[xmasbaby0 · Accepted solution]

If your GF lived with you for the entire year in 2022 and the ONLY income she received was $2200, then you may be able to claim her as a qualified relative and get the $500 credit for other dependents.

CREDIT FOR OTHER DEPENDENTS

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

She must file a tax return because she has self-employment income reported on a 1099NEC, and if you claim her as a dependent she must also on her own return that she can be claimed as someone else's dependent.  She will pay self-employment tax for Social Security and Medicare.

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax

https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c

https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct