Can I Claim My Girlfriend as a Dependent?

TheInternal Revenue Service (IRS) has strict criteria for what constitutes a dependent, and when it comes to claiming a girlfriend as a dependent, the rules can be particularly tricky. This comprehensive guide will outline the requirements and considerations you should take into account.

Qualification as a Domestic Partner

TLDR: Yes, you can claim your domestic partner as a dependent, but there are numerous tests that need to be passed.

When you and your partner are not related by blood, the challenge of claiming them as a dependent can be daunting. However, there are scenarios where it is possible, particularly in cases where you and your partner are in a long-term, committed relationship and meet certain criteria.

Who Qualifies as a Dependent?

According to the IRS rules, qualifying dependents can encompass a wide range of relationships and circumstances, from housekeepers to emancipated offspring. For most of us, the basic rules will cover almost every scenario.

Types of Dependents

There are two main types of dependents, each with different requirements:

Qualifying Child: The child must meet specific age and relationship criteria. Qualifying Relative: The relative must meet certain living arrangements and support requirements.

Qualifications for Claiming a Dependent

To determine if you can claim your girlfriend as a dependent, you must answer the following questions:

Is she a citizen or resident? The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico. If your girlfriend is a foreign-exchange student, she may qualify under specific circumstances. Are you the only person claiming her as a dependent? You cannot claim someone who has taken a personal exemption for themselves or claims another dependent on their own tax form. Is she filing a joint return? You cannot claim someone who is married and files a joint tax return, even if your support is the primary source of their income.

For a more detailed guide on who may be claimed as a dependent, visit the IRS official site.

Support Requirements for a Dependent

To qualify as a dependent, your girlfriend must meet the financial support test. Here are the key points:

Dependency on You: Your girlfriend must depend on you for at least 50% of her income. This support must include more than just the value of her housing. You may need to prove this support over a period longer than just the current tax year. Specific Support Requirements: You must file her separate tax returns, as the income from both of you will need to be reported separately.

Conclusion

The process of claiming a girlfriend as a dependent is intricate and may come with more hassle than tax savings. Examine the requirements and consider consulting a tax professional if you are unsure.

Note: This guide is intended for US tax purposes. Always consult the official IRS resources or a qualified tax professional for the most up-to-date information.