Can I Claim My Partner as a Dependent on My Tax Return?
Discover the criteria for claiming your partner as a dependent on your tax return, including relationship, financial, and residency requirements.
When tax season arrives, taxpayers often seek ways to maximize deductions and credits. A common question is whether you can claim your partner as a dependent. Understanding IRS criteria is essential, as it can affect your tax liability.
Relationship Requirements
To claim your partner as a dependent, they must meet the IRS definition of a “qualifying relative.” This includes living with you for the entire tax year, except for temporary absences like vacations or medical care. The relationship must comply with local laws. For instance, if cohabitation is illegal in your area, you cannot claim your partner. Similarly, if your state recognizes common-law marriages, a common-law spouse cannot be classified as a dependent.
Financial Support Criteria
You must provide more than half of your partner’s financial support for the year. This includes covering essentials like housing, food, medical care, and education. Both cash and non-cash contributions count, so detailed records are crucial. Include any income your partner earns or receives from others in the support calculation. However, government assistance, such as food stamps, does not qualify as support provided by you.
Residency Standards
Your partner must live with you for the entire calendar year to qualify as a dependent. Temporary living arrangements do not meet this requirement. The IRS physical presence test requires residency for at least 183 days. Documentation, such as lease agreements or utility bills, can confirm this. These records are vital if the IRS requests verification.
Documentation Essentials
Accurate documentation is key when claiming your partner as a dependent. Use a dependency worksheet to ensure you meet the financial support criteria. Retain receipts, bank statements, and invoices to verify your contributions. Proof of residency, like shared utility bills or joint lease agreements, should clearly display both names and the shared address. These records reinforce the permanency of your living situation and are critical in case of an audit.