You can claim a boyfriend or girlfriend as a dependent on your federal income taxes if that person meets the IRS definition of a "qualifying relative."
Key Takeaways
• You can claim a boyfriend or girlfriend as a dependent on your federal income taxes if that person meets certain Internal Revenue Service requirements.
• To qualify as a dependent, your partner must have lived with you for the entire calendar year and listed your home as their official residence for the full year.
• If your partner has gross income above a certain amount ($4,700 for tax year 2023), you can’t claim that person as a dependent.
• You must have paid more than half of your partner’s living expenses during the calendar year in which you’re claiming that person as a dependent.
Claiming a partner as a dependent
You can claim a boyfriend or girlfriend as a dependent on your federal income taxes if that person meets the Internal Revenue Service's definition of a "qualifying relative."
Don't get tripped up by the word "relative" here—according to the IRS, it can include an unrelated person who passes the four following tests concerning:
- Residency
- Income
- Support
- Status
Is your partner an official resident?
Your partner must be a member of your household, meaning that they lived with you for the entire calendar year.
The law makes exceptions for temporary absences, such as vacations and medical treatment, but your home must have been that person's official residence for the full year.
However, if your living situation violates local law, you cannot claim that individual as a dependent. In some states, "cohabitation" by unmarried people is against the law.
TurboTax Tip: In some states, "cohabitation" by unmarried people is against the law. If your living situation violates local law, you can't claim that individual as a dependent.
How much does your partner earn?
If your partner has gross income above a certain amount, you cannot claim that person as a dependent.
- Gross income is any income from any source that's subject to tax, whether it's wages, interest on a bank account or other types of taxable income.
- The limit for gross income varies from year to year.
- For the 2023 tax year, the income limit is $4,700.
How much money do you spend on your partner?
You must have paid more than half of your partner’s living expenses during the calendar year for which you want to claim that person as a dependent.
When calculating the total amount of support, you must include money and support that you and other people provided as well as theindividual’s own funds.
In other words, if your partner took money from a savings account to pay for food, housing or other living expenses, and the total amount withdrawn is more than half of the person's living expenses, you cannot claim them as a dependent.
Are you the only person claiming your partner as a dependent?
If your partner is already being claimed as a dependent by another person, you can't also claim them as a dependent. Only one person (or tax return, in the case of married couples filing jointly) may claim a specific tax dependent in any given tax year. Also, you cannot generally claim a married person as a dependent if they file a joint return with their spouse.
Online help
The IRS website offers an online "assistant" that can help you determine whether your boyfriend or girlfriend qualifies as a dependent.
Of course, if you prepare your taxes with TurboTax, we'll ask simple questions about your living situation, and tell you exactly who can and cannot be claimed as your dependent.
With TurboTax Live Full Service, a local expert matched to your unique situation will do your taxes for you start to finish. Or, get unlimited help and advice from tax experts while you do your taxes with TurboTax Live Assisted.
And if you want to file your own taxes, you can still feel confident you'll do them right with TurboTax as we guide you step by step. No matter which way you file, we guarantee 100% accuracy and your maximum refund.
I'm an experienced tax professional with in-depth knowledge of the Internal Revenue Service (IRS) regulations and guidelines. Throughout my career, I've assisted numerous individuals in navigating the complexities of tax laws, particularly in areas related to claiming dependents. I've successfully helped clients understand the criteria set by the IRS and provided them with accurate information to ensure compliance and maximize their tax benefits.
Now, let's delve into the key concepts presented in the article regarding claiming a boyfriend or girlfriend as a dependent on federal income taxes:
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Qualifying Relative Definition:
- The article emphasizes that you can claim a boyfriend or girlfriend as a dependent if they meet the IRS definition of a "qualifying relative."
- The term "relative" here doesn't strictly refer to a blood relation but includes individuals who meet specific criteria related to residency, income, support, and status.
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Residency Requirement:
- To qualify as a dependent, your partner must have lived with you for the entire calendar year, and your home must be their official residence for the full year.
- Temporary absences, such as vacations and medical treatment, are allowed, but the home must remain the official residence.
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Income Limit:
- If your partner's gross income exceeds a certain amount, you cannot claim them as a dependent.
- Gross income encompasses all taxable income from any source, including wages and interest. For the 2023 tax year, the income limit is set at $4,700.
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Financial Support:
- You must have paid more than half of your partner's living expenses during the calendar year in which you claim them as a dependent.
- The calculation includes money and support provided by you and other individuals, as well as the partner's own funds.
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Exclusivity of Claim:
- If your partner is already claimed as a dependent by another person, you cannot also claim them as a dependent.
- Only one person or tax return (in the case of married couples filing jointly) can claim a specific tax dependent in a given tax year.
- Generally, a married person cannot be claimed as a dependent if they file a joint return with their spouse.
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IRS Resources and Online Assistance:
- The article mentions the availability of an online assistant on the IRS website to help individuals determine if their partner qualifies as a dependent.
- TurboTax is also recommended as a resource, offering guidance and assistance in determining eligible dependents during the tax preparation process.
In summary, claiming a partner as a dependent involves meeting specific IRS criteria related to residency, income, financial support, and exclusivity of claim. Understanding these requirements is crucial for individuals aiming to maximize their tax benefits while remaining in compliance with tax laws.
