If you and your significant other live together but aren’t married, you might share many expenses—and in some cases, one of you may be financially supporting the other. This might leave you wondering: can you claim your boyfriend or girlfriend as a dependent on your tax return? Claiming a dependent could reduce your taxable income and potentially qualify you for certain tax benefits. Let’s break down what the IRS rules say about claiming a domestic partner as a dependent.

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Tax Benefits of Claiming a Boyfriend or Girlfriend as a Dependent

Claiming someone as a dependent means you are primarily responsible for their financial well-being, including providing essentials like food, clothing, and housing. If you provide more than 50% of their support during the year, you may be able to claim them as a dependent and qualify for certain tax benefits.

For example, if your significant other qualifies, you could claim the Credit for Other Dependents, which is worth up to $500. Additionally, if you covered substantial medical or dental expenses for your partner, you may be able to deduct a portion of those expenses if you itemize deductions.

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IRS Requirements for Claiming a Significant Other as a Dependent

The IRS has specific criteria for determining who qualifies as a dependent. While many couples who live together but aren’t married don’t meet these criteria, a domestic partner can qualify under certain conditions. Here’s what needs to be true:

1. You Must Live Together

Your significant other must live with you for the entire calendar year to qualify as a dependent. Shorter cohabitation periods will disqualify them.

2. Their Income Must Be Under $5,050 for 2024

The IRS stipulates that your boyfriend or girlfriend must earn less than $5,050 during the tax year to be considered a dependent. If their income exceeds this amount, the IRS considers them financially self-sufficient, and you won’t be able to claim them—even if you cover most of their living expenses.

3. You Must Provide Over Half of Their Financial Support

To claim your significant other as a dependent, you must pay more than 50% of their total living expenses, including housing, food, education, and medical costs.

It’s essential to document these expenses carefully—keep receipts, bills, and other proof of financial support. This documentation may be required by the IRS if they review your tax return.

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When You Cannot Claim Your Partner as a Dependent

Even if you meet the above requirements, there are additional limitations:

• Someone Else Claims Them as a Dependent: If another individual, such as your partner’s parents, children, or ex-spouse, claims your significant other as a dependent, you cannot. The IRS only allows one taxpayer to claim a dependent.
• Residency and Citizenship: Your partner must be a U.S. citizen, U.S. national, or resident of the U.S., Canada, or Mexico to qualify.

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What About the Child and Dependent Care Credit?

The Child and Dependent Care Credit (CDCC) is separate from claiming a dependent for general tax purposes. The CDCC provides a tax break to individuals who pay for care services for qualifying dependents, such as children or disabled adults, so the taxpayer can work or look for work.

You can only claim the CDCC for a domestic partner if they are unable to care for themselves due to a physical or mental condition and you pay for care services on their behalf.

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Key Takeaways

Claiming a boyfriend or girlfriend as a dependent can offer valuable tax savings, but only if you meet the strict IRS criteria. To summarize:

• Your partner must live with you for the full year.
• They must earn less than $5,050 annually.
• You must provide more than half of their financial support.
• They cannot be claimed by anyone else and must meet residency and citizenship requirements.

If you believe your significant other qualifies as a dependent, your partners at PSA CPA are happy to assist! We’ll gather details and help you claim any associated tax credits or deductions based on your info. Call us at 301-879-0600 or email us at [email protected] – we can’t wait to work with you!