Can I claim my girlfriend or boyfriend as a dependent

The IRS has many rules as to what qualifies as a dependent. Whether or not you can claim your girlfriend or boyfriend as a dependent, depends on the Gross Income Test, Support Test, Residency Test, and Not Someone Else’s Dependent Test.

Gross Income Test

Your girlfriend’s gross income for the year cannot exceed the value of an exemption. The value of the exemption changes over time. For example, in 2012, the exemption value equals $3,800. Gross income includes all income not exempt from taxes and is figured before taking into account any deductions or exemptions. For example, if your girlfriend works part-time and has $4,000 of income in 2012, you can’t claim her as your dependent.

Support Test

You must provide more than half of the support for your girlfriend during the year. Support includes the expenses of living such as housing, utilities, food, medical care and education. For example, if you pay rent and your girlfriend lives with you, that counts as support you paid for her. If you pay for 60 percent of her support, you meet the support test. However, if you pay 49 percent, her parents pay 41 percent and she pays 10 percent, you don’t meet the test.

Residency Test

Since your girlfriend isn’t a member of your family and therefore can’t meet the relationship test, she must meet the residency test. The residency test requires that she live with you for the entire year. However, temporary absences don’t disqualify your girlfriend. These include absences for education, illness, vacation, business and military service.

Not Someone Else’s Dependent

You can’t claim your girlfriend as a dependent if anyone else could claim her as a dependent child. Usually, dependent children can only be claimed until the year they turns 19, but if your girlfriend is a full-time student, her parents can claim her until the year she turns 24. However, if her parents can’t claim her as a dependent, and she meets all the other requirements, you may be able to do so.

This should answer the question, “Can I claim my girlfriend or boyfriend as a dependent?”

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