Can I Claim My Boyfriend as a Dependent?
Navigating IRS rules for claiming non-traditional household members can be complex. Understand the specific criteria and financial impacts on your tax return.
Claiming someone as a dependent on your tax return can lead to various tax benefits, but the Internal Revenue Service (IRS) has specific requirements for who qualifies. It is common for individuals to wonder if they can claim a non-traditional dependent, such as a boyfriend or girlfriend.
Understanding Dependent Categories
The IRS categorizes dependents into two primary types: a “Qualifying Child” and a “Qualifying Relative.” A Qualifying Child typically refers to a son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them, who meets specific age, residency, and support tests. This category generally applies to younger individuals who reside with the taxpayer.
A boyfriend or girlfriend would not typically meet the relationship criteria for a Qualifying Child. Therefore, if you are considering claiming your boyfriend or girlfriend, they would need to meet the criteria to be considered a “Qualifying Relative.” This category has different requirements regarding relationship, income, and support.
Specific Tests for Claiming a Qualifying Relative
To claim an individual as a qualifying relative, five specific tests must be satisfied. These tests ensure the claimed dependent truly relies on the taxpayer for support and meets other IRS criteria. Failing any one of these tests means the individual cannot be claimed as a qualifying relative.
Not a Qualifying Child Test
The person cannot be a qualifying child of any other taxpayer. This prevents multiple taxpayers from claiming the same individual as a dependent under the qualifying child rules.
Member of Household or Relationship Test
The individual must either live with you all year as a member of your household, or be related to you in one of the specific ways listed by the IRS. For a boyfriend or girlfriend, the “member of household” rule is the relevant pathway, as they are not a blood relative or related by marriage. Living with you all year means their primary residence must be your home for the entire tax year, with exceptions for temporary absences due to illness, education, business, vacation, or military service.
Gross Income Test
The person’s gross income for the calendar year must be less than a specific amount set by the IRS. For the 2024 tax year, this amount is $5,050. Gross income includes all income received in the form of money, goods, property, and services that is not exempt from tax. This includes taxable interest, dividends, unemployment benefits, and certain Social Security benefits as exceeding this threshold disqualifies them as a dependent. Certain types of income, like tax-exempt interest, are generally not included in this calculation.
Support Test
You must provide more than half of the person’s total support for the calendar year. Support includes money spent on food, lodging, clothing, education, medical and dental care, recreation, and transportation. For example, if the person’s total support costs for the year were $15,000, you must have provided more than $7,500 of that support. The support provided does not need to be direct cash payments; it can include the fair rental value of lodging provided or the cost of utilities.
Joint Return Test
The person cannot file a joint tax return for the year. There is an exception to this rule: 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, then they might still qualify. This exception is narrow and typically applies when neither spouse has a tax liability. This test aims to prevent married individuals from being claimed as dependents while also benefiting from joint filing status.
Potential Tax Implications for Both Parties
Claiming a qualifying relative as a dependent can have various tax implications for both the taxpayer doing the claiming and the individual being claimed.
For the claimant, the primary tax benefit is generally the “Credit for Other Dependents.” This credit can reduce your tax liability dollar-for-dollar. For the 2024 tax year, this credit can be up to $500 for each qualifying dependent who is not a qualifying child. This credit is reported on Form 1040, Schedule 3, as part of nonrefundable credits.
Claiming a dependent might also impact your filing status, potentially allowing you to file as Head of Household if you are unmarried and provide more than half the cost of keeping up a home for a qualifying person who lives with you for more than half the year. This status typically offers a higher standard deduction than filing as Single.
For the individual being claimed as a dependent, there are limitations on what they can claim on their own tax return. They cannot claim their own personal exemption. They are also generally ineligible to claim certain tax benefits, such as education credits or certain deductions, which are typically reserved for taxpayers who are not dependents.