It is not considered unusual to present financial support to someone—especially in the case of living together. But can the unmarried partner be claimed as a dependent? The IRS does not automatically say no. However, there are boxes to check.
IRS Rules for Claiming an Unmarried Partner
It should be recognized that the IRS uses the “Qualifying Relative” test in order to claim the unmarried partner as dependent. Despite the name, a romantic partner can count—but only if all of the following criteria apply:
- The unmarried partner lived with you all year (every single day of the tax year)
- The partner earned less than the IRS income threshold designed for dependents
- Received over half of their total financial support from you
- Is not being claimed by anyone else
- Is not filing a joint return with another person
Example: Claiming Boyfriend or Girlfriend on Taxes
Let’s assume that the boyfriend did not work this year. And he had no income and lived with you the entire year. If the rent, groceries and health costs are covered by you—basically most or all living expenses—he might qualify. In this context, it still depends on whether he earned any money, how much, and whether anyone else could claim him.
What Are the Tax Benefits?
Claiming a girlfriend as dependent—or boyfriend—does not present a personal exemption (those are gone). However, eligibility is possible for the below items:
- Credit for Other Dependents: Worth up to $500. It is non-refundable but still reduces the tax bill.
- Medical Expense Deductions: If you itemize and paid for the partner’s qualifying medical costs, such expenses could count toward the deduction threshold.
Key Tips to Keep in Mind
- Documentation: The supporting documents, like rent receipts, grocery bills, and utility records, alongside anything that shows the level of support.
- The income line: If the partner earns even slightly above the allowed amount, it can disqualify the claim.
- Double claim: If a parent or another person tries to claim the same individual, the IRS will reject one or both returns.
Final Word
It is definitely possible to claim your significant other as dependent, but the IRS dependent rules 2025 should be taken into consideration. Fulfilling each requirement is mandatory. If you are not completely sure, Dimov Tax presents complete support in individual taxation matters.