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April 2, 2023
Question

Both my son and his partner have lived with me since Hurricane Ian. I am supporting them both as they lost their jobs.

  • April 2, 2023
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1 reply

DoninGA
Employee
April 2, 2023

You may be able to claim them both as dependents under the Qualifying Relative rules.  However, since the partner is not related to you they must have lived in your household for the entire year of 2022 to be an eligible dependent.

 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.