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
- Are Kids' Sports Fees Tax-Deductible?
- Equity Line Tax Deductions
- What Is the Union Dues Deduction From Income Tax?
- Can I Deduct Dance Tuition From My Federal Taxes?
- Can Dues to a 501(c)(3) Sports Club Be Tax-Deductible?
- List of Tax Deductions for Hair Stylists
- The Pre-Tax Health Insurance Deduction for Employees
- Tips for Income Tax Mileage Deductions
- Tax Deductible Health Savings Plans
- Can 1099 Employees Deduct Car Expenses on a Tax Return?