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.
FAQs
According to the IRS dependent rules, your boyfriend or girlfriend must have earned less than $4,700 during the 2023 tax year if you want to claim them as a dependent. If your partner earned more than $4,700 in 2023, they have essentially earned enough to prove to the IRS that they can care for themselves financially.
Can you claim an unmarried partner as a dependent? ›
Under specific circ*mstances, one partner in an unmarried couple can claim a cohabiting partner as a dependent and qualify for a tax break.
How much can I get for claiming my boyfriend as a dependent? ›
Under tax reform, you can no longer claim a dependent exemption beginning with tax year 2018, but you still need to know who qualifies as your dependent for other tax benefits like the Other Dependent Credit worth up to $500 for dependents who are considered non-child dependents.
Can I claim my non working girlfriend as a dependent? ›
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.
Can I claim my girlfriend as a dependent if she is on disability? ›
You can claim a person with disabilities as a dependent when: They have lived with you for more than half of the tax year. You have provided at least half of their support for the tax year. They are either your: child, stepchild, foster child, or a descendant of these.
How do you file taxes if you are not married but living together? ›
Income Tax
When an unmarried couple cohabitates, both partners will need to file an individual tax return at the end of the year. Unmarried couples may not file a joint tax return. What's your first name?
What states is cohabitation illegal? ›
— "The First Measured Century: Social disruptions". PBS. As of December 2023, cohabitation of unmarried couples remains illegal in two states (Mississippi and North Carolina), while as of 2023 fornication remains illegal in two states (Georgia and South Carolina).
Can a girlfriend qualify as a dependent? ›
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.
What qualifies someone as a dependent? ›
Who are dependents? Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent. Some examples of dependents include a child, stepchild, brother, sister, or parent.
Can I claim head of household if my girlfriend lives with me? ›
You can claim her as a dependent because she is your qualifying relative, but she is not a qualifying person for head of household because she is not related to you. Your girlfriend or boyfriend can never be your qualifying person for the head of household filing status.
Claiming a Dependent: You can claim a child or relative as a dependent as long as no one else can claim that person as a dependent. Generally, you cannot claim someone as a dependent if he or she is married and filing a joint tax return. But there are a couple of exceptions to that rule.
What proof do I need to claim my nephew on my taxes? ›
The dependent's birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you. For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.
Can you claim adults as dependents on your taxes? ›
Generally, the biggest hurdle to overcome by claiming an adult as a dependent is the income test. Adult dependents can't have a gross income of more than $4,700 in 2023 or more than $5,050 for 2024. If you follow all the guidelines and the adult meets the criteria, you can claim them as an adult dependent.
Who qualifies for the $500 other dependent credit? ›
The maximum credit amount is $500 for each dependent who meets certain conditions. This credit can be claimed for: Dependents of any age, including those who are age 18 or older. Dependents who have Social Security numbers or Individual Taxpayer Identification numbers.
What are the rules for claiming a qualifying relative? ›
Tests To Be a Qualifying Relative
The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. An adopted child is always treated as your own child.
Can a domestic partner be a dependent? ›
Can my domestic partner claim me as a dependent? Yes, your domestic partner can claim you as a dependent on their tax return under qualifying relative rules for determining dependency status.
Is my boyfriend considered part of my household? ›
Include an unmarried domestic partner only if you have a child together or you'll claim your partner as a tax dependent. Don't include people you just live with — unless they're a spouse, tax dependent, or covered by another exception in this chart.
What does unmarried dependent mean? ›
— The term “dependent child” means a person who— (i) is unmarried; (ii) is (I) under 18 years of age, (II) at least 18, but under 22, years of age and pursuing a full-time course of study or training in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable ...
