Hi!
We are often asked whether you can claim a boyfriend, girlfriend, or significant other on your tax return. The answer is: it depends 😀 – and when done correctly, it can create real tax savings.
Below are the main rules we see in 2026.
The basic value:
- Other Dependent Credit – up to $500 per qualifying adult dependent. While personal exemptions no longer exist, this credit still reduces your tax bill dollar-for-dollar.
- Medical expense planning – if you claim your partner as a dependent, you may be able to include their medical expenses toward your Schedule A deduction (which exceeds 7.5% of AGI).
- You can claim an education tax credit for tuition and fees you pay for an adult dependent if you claim them on your tax return and they meet IRS eligibility requirements. Depending on eligibility, you may receive up to $2,500 per student through the American Opportunity Tax Credit or up to $2,000 per tax return through the Lifetime Learning Credit.
- State tax impact – many states still provide additional dependent-based benefits.
The qualifying rules:
Your significant other may qualify as a dependent if all of the following are met:
- Income limit – they must have earned less than $5,200 in gross taxable income for 2025.
- Support test – you must have provided more than 50% of their total financial support during the year (rent, groceries, utilities, insurance, transportation, etc.).
- Residency test – they must have lived with you the entire year (January 1 through December 31, 2025).
- Not a qualifying child – they cannot qualify as someone else’s dependent child. Important: If your partner could be claimed by someone else (for example, a parent), you cannot claim them – even if that person does not actually do so.
The planning side:
- If your partner earns under $5,200 and you are covering most household expenses, this is often an easy $500 credit that many people miss.
- If they earn slightly above the threshold, income timing strategies (such as deferring income into the following year) may make a difference in some cases.
- If one partner has very low income, retirement contribution planning and health insurance structuring may also create additional tax advantages.
Common mistakes we see:
- Assuming you can claim a partner just because you live together – income and support rules must be met.
- Not tracking support payments – the IRS may require documentation.
- Not reporting correctly when a 1099 or other income form exists.
- Each situation is fact-specific, and incorrect filing can trigger notices.
If you think this may apply to you, reply to this email by Monday next week and we will schedule a 15 minute call with our senior tax advisor to go over your situation and see if it applies to you, what it could be worth, and what you’ll need to document.
Sincerely,
—
George Dimov, CPA
Licensed and Insured
(833) 829-1120 toll free
(212) 994-8081 Fax
www.dimovtax.com