Can I Claim My Significant Other as a Dependent?

Claiming a significant other as a dependent on your tax return can offer potential tax benefits, but it requires meeting specific and strict rules set by the Internal Revenue Service (IRS). Understanding these criteria is important for eligibility and compliance. The IRS outlines several tests that must be satisfied for an individual to qualify as a dependent, particularly when they are not a spouse or a qualifying child.

General Conditions for Claiming a Significant Other

If you are considering claiming a significant other as a dependent, they fall under the IRS’s “qualifying relative” category. This category is distinct from a “qualifying child” and has its own set of requirements. A fundamental rule for a qualifying relative is that they cannot be claimed as a qualifying child by any other taxpayer. This prevents a person from being claimed by multiple individuals.

Beyond not being a qualifying child, the significant other must also satisfy a citizenship or residency test. They must be a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico for some part of the tax year.

The Support and Gross Income Tests

The support and gross income tests are key conditions for claiming a qualifying relative. The gross income test requires that the significant other’s gross income for the year must be below a specific threshold. For the 2024 tax year, this amount is $5,050, increasing to $5,200 for the 2025 tax year.

Gross income for this purpose includes all taxable income, such as wages, self-employment earnings, and taxable interest or dividends. The IRS defines gross income as all income received in the form of money, goods, property, and services that is not exempt from tax. There is also a specific exception for individuals who are disabled and have income from a sheltered workshop.

The support test mandates that you must provide more than half of the significant other’s total support for the entire year. Total support encompasses a wide array of expenses, including food, lodging, clothing, education, medical and dental care, recreation, and transportation. It also includes the fair rental value of lodging you provide, if they live with you.

When calculating support, you must consider all funds used for the individual’s support, regardless of the source. For example, if your significant other uses their own funds, including non-taxable income like certain Social Security benefits or welfare payments, these amounts count towards their total support. However, these non-taxable funds do not count towards their gross income for the gross income test, which is a common point of confusion. To effectively demonstrate meeting the support test, maintaining records of expenses contributed throughout the year can be beneficial.

Residency, Joint Filing, and Other Considerations

A significant other claimed as a qualifying relative must have lived with you for the entire tax year as a member of your household. There are common exceptions for temporary absences, such as periods away for illness, education, business, or vacation. These temporary absences do not disqualify an individual as long as they maintain their primary residence with you.

The relationship must also not violate local law. Another important consideration is the joint return test. Your significant other cannot file a joint tax return for the year with another person.

There is a specific exception to this joint return rule. Your significant other can file a joint return if it is filed solely to claim a refund of withheld income tax or estimated tax paid, and neither person would have a tax liability if they filed separate returns. Finally, to claim any dependent, including a significant other, they must have a Social Security number (SSN), Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).