Your love and devotion to your girlfriend might be admirable, but it won't convince the Internal Revenue Service that you are entitled to claim her as a dependent on your tax return. To claim her, she has to meet the IRS criteria for a "qualifying relative" -- even though she's not a relative. It's very difficult, but not impossible, to claim your girlfriend as your dependent when file your income taxes.
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.
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.
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.
- Comstock/Comstock/Getty Images
- Can You Claim a Girlfriend as a Dependent on Income Taxes?
- Can I Deduct Work Expenses on My Tax Return Without Itemizing?
- What Are Some Easy Deductions I Can Claim on My Taxes?
- IRS Tax Deductions for Church Work
- Can I Claim State Sales Tax Deduction if I Do Not Pay State Income Tax?
- What Can I Claim on My Taxes When Itemizing?
- What Deductions Can I Claim on My Income Tax for a House I Own?
- How to Avoid an Audit When You're Self-Employed
- 403(b) Tax Deduction Rules
- Tax Deductions for Renting Out a Room in Your House