Can I Claim My Domestic Partner as a Dependent on My Taxes?
Claiming a domestic partner as a dependent requires meeting strict IRS criteria for their income, your financial support, and shared living arrangements.
It is possible to claim a domestic partner as a dependent on your federal income tax return, but specific Internal Revenue Service (IRS) criteria must be met. This involves your partner meeting the definition of a “Qualifying Relative,” which is a distinct set of rules from those for a “Qualifying Child.” Successfully claiming your partner provides tax benefits, but it does not change your filing status. You must still file as Single or, if you meet separate requirements, Head of Household.
The Qualifying Relative Tests
To claim your domestic partner as a dependent, they must satisfy four specific tests established by the IRS. The tests cover their dependency status, annual income, the financial support you provide, and their relationship to you as a member of your household.
Not a Qualifying Child Test
Your partner cannot be your qualifying child or the qualifying child of any other taxpayer. For example, a parent would have the primary claim to their adult child who lives with a partner if the dependency rules are met. This ensures an individual is not claimed as a dependent by multiple people under different dependency categories.
Gross Income Test
For the 2024 tax year, your partner’s gross income cannot exceed $5,050. Gross income includes all income from any source not exempt from tax, such as wages, salaries, self-employment earnings, unemployment compensation, and taxable interest or dividends. If your partner’s income is over this threshold, you cannot claim them as a dependent.
The Support Test
You must provide more than 50% of your partner’s total support for the entire calendar year. “Support” is a comprehensive term that includes the costs of lodging, food, clothing, education, medical and dental care, recreation, and transportation.
To determine if you meet this test, you must first calculate the total amount spent on your partner’s support for the year from all sources. This includes identifying all relevant expenses, such as food, utilities, and medical and dental costs, as well as the fair rental value of lodging. The fair rental value is what it would cost to rent a similar space in your area, with a portion of that value allocated to your partner’s support.
Next, you identify the source of the funds used to pay for these support costs. These funds can come from your money, your partner’s own money, or funds from third parties like government assistance. All money your partner contributes to their own support, even from non-taxable sources like savings or gifts, counts against the 50% you must provide.
If the amount you provided is greater than the amount your partner provided for their own support, you have met the test. For example, if your partner’s total support costs for the year were $20,000, and they contributed $8,000 from their own job and savings, you would have provided $12,000, which is more than half.
Member of Household and Relationship Test
Your partner must have lived with you for the entire year as a member of your household. The IRS allows for temporary absences, such as for vacations, school, or medical care, without violating this rule. A component of this test is that your relationship must not violate local law. In jurisdictions where cohabitation between unmarried individuals is illegal, you cannot claim your partner as a dependent, regardless of whether you meet the other three tests.
Tax Filing Implications
Successfully claiming your domestic partner as a qualifying relative unlocks specific tax benefits. The primary advantage is the ability to claim the Credit for Other Dependents. This is a nonrefundable credit, which means it can reduce your tax liability to zero, but you cannot get any of it back as a refund beyond that. The amount of this credit can change based on tax law, so verifying the current value for the tax year you are filing is necessary.
Another benefit arises if you itemize your deductions on Schedule A of Form 1040. You may be able to include the medical expenses you paid for your dependent partner during the year as part of your own medical expense deduction. This can be helpful if your partner had substantial healthcare costs. These expenses are still subject to the overall limitation that requires total medical expenses to exceed 7.5% of your Adjusted Gross Income (AGI) before they become deductible.