The question “Can you claim your significant other as a dependent?” is often followed by another important one—who cannot be claimed at all? IRS dependent rules 2025 are firm on this matter. Moreover, even slight deviations might disqualify an individual from dependent tax benefits.
Some assumptions seem logical but still miss the mark. If an individuals plan to claim unmarried partner as dependent or are thinking about claiming boyfriend on taxes, they should make sure the person does not fall into the groups outlined below.
Individuals Who Cannot Be Claimed
Certain relationships as well as financial situations may automatically block someone from being claimed as a dependent. The list is more defined than it may seem.
- Income is Too High: If the person earns over the IRS threshold for the year (which adjusts annually), they simply do not qualify. Even one dollar over disqualifies them—no rounding or exceptions apply.
- Did Not Live With You All Year (Non-Relatives): If the person is not related to you by blood or marriage and didn’t reside with you the entire tax year, they are automatically disqualified under IRS dependent rules 2025.
- Filed a Joint Return: A married individual who filed a joint return with their spouse cannot be claimed, even if all their expenses are paid by you. The only exception is if the filing is solely for refund purposes and no tax liability exists.
- Already Claimed by Another Taxpayer: A person cannot be claimed twice. If someone else listed them on their return, the attempt to reclaim them will be rejected.
- Fails the Support Test: In cases where you didn’t pay more than 50% of the individual’s total support for the year—rent, groceries, bills, as well as transportation—they don’t qualify. Shared expenses are not enough without clear evidence of majority contribution.
- Is Not a U.S. Resident or National: Unless they are a U.S. citizen, U.S. national, or resident alien for the full year, they are not eligible to be listed as a dependent. Temporary visitors, including most visa holders, are typically excluded.
Final Word
Claiming someone as a dependent may present real tax savings, but the IRS sets clear boundaries. If even one condition isn’t met, the claim will likely be denied. When unsure, it’s better to verify than assume. Dimov Tax professionals can present expert assistance with the IRS dependent rules 2025.