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Will I be able to claim my partner/girlfriend as a dependent, she has been on unpaid bonding leave for the past year?

Forum|Forum|7 years ago
June 6, 2019
3 replies
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We live together and have supported her since she has been off work

Best answer by macuser_22

Possibly if she and you meet all of these requirements. Since she is unrelated, the must have lived with you all year (#2 below).

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,150 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170933

** Worksheet for determining support
https://www.irs.gov/publications/p17#en_US_2017_publink1000171012

X

xmasbaby0

Employee

Did she live with you for all of 2018?

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

J

jake-dyehouse89Author

Yes

macuser_22Answer

Employee

Possibly if she and you meet all of these requirements. Since she is unrelated, the must have lived with you all year (#2 below).

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,150 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170933

** Worksheet for determining support
https://www.irs.gov/publications/p17#en_US_2017_publink1000171012

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**