If your boyfriend is out of work and lives with you, the idea of claiming him as a dependent might sound reasonable. But is it allowed? In accordance with the IRS dependent rules 2025, the answer is—sometimes. The situation depends on the numbers as well as the paperwork.
The IRS has a set of qualifications under the “Qualifying Relative” category. These are the same guidelines that apply in the case of wondering, “Can I claim your significant other as a dependent?” Yet, not every non-working boyfriend qualifies. If he fulfills the eligibility criteria, dependent tax benefits might be applied.
Basic IRS Rules
Claiming a boyfriend on taxes starts with passing the below four checks:
- The boyfriend lived with you all year: Full-year residency is a must. Not partial.
- He had little or no income: Gross income should fall under the IRS limit (updated yearly).
- Over 50% of his support is provided by you: Rent, groceries, medical bills—those add up.
- He’s not claimed by anyone else. No double-dipping.
A non-working status makes the income requirement easy to meet. But support is where most people slip.
Example Scenario: The 50% Rule
Let’s assume the total yearly household expenses are $26,000. You pay $20,000 of this amount. The boyfriend contributes nothing because he isn’t working. It is more than 50%—so he passes the support test.
Now, assuming he didn’t earn above the IRS threshold and no one else is claiming him, you might be qualified to claim the unmarried partner as a dependent. But the IRS doesn’t take your word for it. Documentation is a must.
How to Back Up Your Claim
The supporting documents can be outlined as below:
- Rent receipts or lease agreements with your name as payer
- Bank statements presenting grocery, utility and insurance payments
- Medical bills if paid on the boyfriend’s behalf
- A simple log or spreadsheet showing shared expenses over the year
Those who qualify may get up to a $500 non-refundable Credit for Other Dependents. Unfortunately, this will not reduce the taxes owed to zero, but it does help.
One Last Point
It should be acknowledged that not working is not the only requirement. It is more about the financial picture and year-long proof. Even if it sounds straightforward, the IRS has sharp eyes for dependency claims.For questions on eligibility or if you are unsure how the numbers line up, Dimov Tax presents professional aid with evaluating dependency status and reporting it correctly.