Can a Boyfriend Claim His Girlfriend on Taxes?

Tax regulations allow individuals to reduce their tax liability by claiming dependents. While the concept of a dependent often brings to mind children, the Internal Revenue Service (IRS) provides specific criteria that allow for claiming other individuals, including a non-married partner such as a girlfriend. The relationship itself does not automatically grant dependent status; strict IRS rules must be satisfied. These rules ensure that only those who genuinely meet the financial and residency requirements can be claimed, impacting a taxpayer’s return.

Meeting Dependency Requirements

To claim a non-married partner as a dependent, the individual must qualify as a “Qualifying Relative.” The IRS outlines two main categories for dependents: Qualifying Child and Qualifying Relative. A boyfriend or girlfriend generally falls under the Qualifying Relative category, as they typically do not meet the age, relationship, and residency tests for a Qualifying Child.

The Joint Return Test dictates that the person being claimed cannot file a joint tax return for the year. An exception exists if the joint return is filed solely to claim a refund of withheld income tax or estimated tax paid, and no tax liability would exist for either spouse on separate returns. The Citizen or Resident Test requires the person to be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the year.

Specific tests must be met for a Qualifying Relative. The Not a Qualifying Child Test ensures the person cannot be a qualifying child of any taxpayer. This prevents double-claiming and clarifies the appropriate dependency category.

The Gross Income Test requires the person you intend to claim to have a gross income less than $5,050 for the 2024 tax year. This includes all income received, whether from wages, interest, dividends, or other sources, unless specifically exempt from tax. Certain non-taxable income, such as some Social Security benefits, might not count toward this limit.

The Support Test requires the taxpayer to provide more than half of the person’s total support for the year. Support includes various expenses such as food, lodging, clothing, education, medical care, and other necessities. If multiple individuals contribute to the person’s support, a multiple support agreement may be necessary, allowing one person to claim the dependent if they collectively provide over half of the support.

The Member of Household or Relationship Test is particularly relevant in a boyfriend-girlfriend scenario. The person must either live with the taxpayer for the entire year as a member of their household or be related to the taxpayer in one of the specified ways. Since a boyfriend and girlfriend are not typically considered “related” by IRS definitions for dependency unless another familial tie exists, the “member of household” provision is the one that applies.

Impact on Filing Status

Claiming a dependent can influence the taxpayer’s available filing statuses, potentially leading to a lower tax obligation. The most common filing statuses include Single, Married Filing Jointly, Married Filing Separately, and Qualifying Widow(er). Claiming a qualifying dependent may allow a taxpayer to utilize the Head of Household (HOH) filing status.

The Head of Household status offers a larger standard deduction and more favorable tax rates compared to filing as Single. To qualify for HOH, the taxpayer must be unmarried or considered unmarried on the last day of the tax year. They must also pay more than half the cost of keeping up a home for the tax year.

The claimed dependent can fulfill the “qualifying person” requirement for HOH status. This qualifying person must live in the taxpayer’s home for more than half the year, with limited exceptions for temporary absences. Meeting these conditions allows the taxpayer to benefit from the Head of Household status.

Claiming Related Tax Credits

Claiming a qualifying relative as a dependent can open eligibility for specific tax credits. One such credit is the Credit for Other Dependents. This non-refundable credit is available for dependents who do not qualify for the Child Tax Credit, making it applicable to a qualifying relative.

For the 2024 tax year, this credit can provide up to $500 for each qualifying person. While it can reduce a taxpayer’s tax liability to zero, it does not result in a refund beyond the tax owed. This credit is subject to income limitations, phasing out when a taxpayer’s adjusted gross income exceeds certain thresholds, such as $200,000 for single filers and $400,000 for those married filing jointly.

The Credit for Other Dependents is the primary direct benefit for a qualifying relative. Claiming a dependent might also indirectly affect eligibility for other tax benefits, such as the Earned Income Tax Credit (EITC) or certain education credits. The most direct and common credit associated with claiming a qualifying relative is the Credit for Other Dependents.