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New Member
posted Jun 1, 2019 12:08:21 AM

Who can be a dependent

My boyfriend and his son lived with me all of 2016 he only earned $1000 in 2016 I covered the living expenses for both of them. Can I claim him and his son even though we aren't related.

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1 Best answer
New Member
Jun 1, 2019 12:08:24 AM

Yes you may claim your boyfriend and/or his son as dependents if they meet the conditions for one of the two IRS tests below.

A taxpayer may claim another person if they meet either the qualifying child or qualifying relative test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

  • Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
  • Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home. 
  • Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
  • Support: child did not provide more than half of their own support during the year.
  • Joint Support: The child cannot file a joint return for the year.


Qualifying Relative

These 4 tests (all of them) will qualify a relative as a dependent:

  • Not Qualifying Child: They are not your or another taxpayer’s “qualifying child” 
  • Gross Income: Dependent has to earn less than $4,050 in 2016.
  • Total Support: You provide more than half of the total support for the year.
  • Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.

3 Replies
New Member
Jun 1, 2019 12:08:24 AM

Yes you may claim your boyfriend and/or his son as dependents if they meet the conditions for one of the two IRS tests below.

A taxpayer may claim another person if they meet either the qualifying child or qualifying relative test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

  • Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
  • Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home. 
  • Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
  • Support: child did not provide more than half of their own support during the year.
  • Joint Support: The child cannot file a joint return for the year.


Qualifying Relative

These 4 tests (all of them) will qualify a relative as a dependent:

  • Not Qualifying Child: They are not your or another taxpayer’s “qualifying child” 
  • Gross Income: Dependent has to earn less than $4,050 in 2016.
  • Total Support: You provide more than half of the total support for the year.
  • Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.

New Member
Jun 1, 2019 12:08:26 AM

In the case of Qualifying Relative- my child is not a fulltime student or number 19. Would he need to live with me for 12 months? He's lived with me for 10 months.

Level 15
Jun 1, 2019 12:08:28 AM

@vam - the 12 month requirement is for dependent that is not blood related to you.  *Your* child, being related to you, does not have to live with you at all of the other 3 tests are met.