Claiming a dependent on your tax return can provide you with several tax benefits, which can reduce your taxable income and your tax bill.
But what about claiming a boyfriend, girlfriend, significant other, or domestic partner as a dependent? In today’s post, I’ll explain whether you can claim your significant other as your dependent as well as the tax benefits you may reap from doing so.
Can I claim my boyfriend, girlfriend, significant other, or domestic partner as a dependent?
Since we’re talking about taxes, the short answer to this question is the same as it always is: it depends. Luckily, the rules for deciding who qualifies as a dependent for tax purposes are relatively straightforward.
The first item to note here is that if you can be claimed as a dependent on another taxpayer’s return–even if that person doesn’t actually claim you as a dependent–then you can’t claim a dependent on your return. Likewise, if your significant other can be claimed as a dependent on another taxpayer’s return, they can’t be claimed as a dependent on yours.
If neither you nor your significant other can be claimed as a dependent by someone else, and if your significant other is not a child, then there are four more rules or tests to pass:
- Relationship Test: Although this sounds like a fun quiz you might find in the latest edition of Cosmo, the IRS’ relationship test basically says that even if your significant other isn’t related to you by blood or marriage, if they lived with you as a member of your household for the entire year, and you were their main source of support (more than half), then you have a relationship that could allow for them to qualify as a dependent of yours if all other requirements are met.
- Gross Income Test: If your significant other earned less than a set amount during the tax year, then they can qualify as a dependent if all other requirements are met. This income limit typically increases slightly each year to adjust for inflation. For example, for tax year 2024, the income limit is $5,050, and for tax year 2023, the income limit is $4,400. So if your significant other earned less than that amount, they could still be claimed as a dependent on your tax return.
- Support Test: In order for your significant other to qualify as your dependent, you must have provided more than half of their financial support for the year. This support would include housing, food, healthcare, and other essential expenses.
- Citizenship Test: Your significant other must be a United States citizen or resident alien to qualify as a dependent.
It is important to note here that even if your significant other “passes” all of the tests listed above, if your relationship violates any local laws, then you still won’t be able to claim them as a dependent on your federal income tax return.
What does that mean? Basically, if you live in a place where unmarried people living together is a violation of the law, then you can’t claim that person as a dependent. (Yes, this law still exists in Mississippi and North Carolina.)
If you’re having trouble deciphering the information in these tests, you can also use the IRS’ online tool to help you decide. You can also consult an accountant for help.
What are the benefits of claiming a boyfriend, girlfriend, significant other, or domestic partner as a dependent?
There are a couple of tax benefits that could result from claiming your significant other as a dependent:
- Credit for Other Dependents: You may be able to claim the Credit for Other Dependents tax credit. This maximum credit amount is $500 per dependent.
- Medical Expenses: If you helped pay for your significant other’s medical or dental expenses, and you itemize your taxes, those expenses become tax deductible.
Will I have a higher standard deduction if I claim my girlfriend, boyfriend, significant other, or domestic partner as a dependent?
As you probably know, the standard deduction is a fixed amount that you subtract from your income to reduce how much you’re taxed, so the higher the deduction, the less you pay in taxes.
If you can file as head of household rather than a single filer, then you have a higher standard deduction, which means you pay even less in taxes. However, claiming a significant other or domestic partner as your only dependent won’t allow you to file as head of household. You would need to have another dependent in addition to your significant other in order to file as head of household.
Abridged by Amy
When it comes to taxes, a spouse is treated very differently than a girlfriend, boyfriend, significant other, or domestic partner. However, there are a couple of tax benefits that you may be able to use if you’re able to claim your significant other as a dependent. If you’re unsure if your significant other qualifies based on the IRS tests, then your safe bet is to ask an accountant for help.
