Can I Claim My Boyfriend as a Dependent?
Navigate IRS rules for claiming an unrelated adult as a tax dependent. Understand key criteria like financial support, income, and living arrangements.
Claiming a dependent on your tax return can potentially impact your overall tax liability. The Internal Revenue Service (IRS) establishes specific criteria that individuals must satisfy to be considered a dependent. Understanding these rules is important for taxpayers seeking to determine if another person, such as a boyfriend, qualifies for dependency status. This determination can influence eligibility for certain tax benefits.
Identifying a Qualifying Relative
For tax purposes, the IRS categorizes dependents into two main groups: a Qualifying Child and a Qualifying Relative. When considering whether a boyfriend can be claimed as a dependent, the focus is almost exclusively on the “Qualifying Relative” category. A person who meets the criteria for a Qualifying Child cannot also be a Qualifying Relative for the same tax year.
To be considered a Qualifying Relative, an individual must meet several general requirements. These include specific relationship or household rules, income limitations, and support provisions. The individual must also not be a Qualifying Child of any other taxpayer. These foundational elements establish the framework for determining dependency status.
Meeting the Support and Income Thresholds
Two financial tests are central to claiming a Qualifying Relative: the gross income test and the support test. The gross income test mandates that the potential dependent’s gross income for the calendar year must be less than a specified amount. Gross income for this purpose includes all income received in the form of money, goods, property, and services that is not exempt from tax.
The support test requires the taxpayer to provide more than half of the potential dependent’s total support for the year. Total support encompasses expenses such as food, lodging, clothing, education, medical and dental care, recreation, and transportation. When calculating total support, it is important to include the fair rental value of lodging, if provided, and to divide household expenses among all members. Tax-exempt income, savings, and borrowed amounts used for the individual’s support are also considered in the total support calculation.
The Co-Habitation or Family Connection
The relationship test for a Qualifying Relative outlines the connection the potential dependent must have to the taxpayer. If the individual is not related in one of the specific ways defined by the IRS, they must live with the taxpayer for the entire tax year as a member of their household. This “member of household” rule is the primary pathway for claiming an unmarried partner, such as a boyfriend, as a dependent.
“Living with” means sharing a principal place of abode. Temporary absences due to special circumstances like illness, education, business, or vacation do not prevent an individual from being considered as living with the taxpayer for the entire year. It is important to note that this household relationship must not violate any local law.
Additional Dependent Eligibility Criteria
Beyond the relationship, income, and support tests, other general requirements apply to all dependents. One such criterion is the joint return test, which generally states that a potential dependent cannot file a joint tax return for the year.
Another requirement is the citizenship or residency test. The potential dependent must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. These criteria ensure that the individual has a specific tax status within the United States or a neighboring country for dependency purposes.