Quick Answer:
No, you cannot claim your girlfriend as a dependent just because she stays at home, even if she has no income. In order to claim someone as a dependent on your tax return, they must meet several criteria set by the IRS, including relationship, residency, support, and gross income tests. Simply being in a relationship with someone and living together does not make them a dependent.
What are the requirements to claim someone as a dependent?
The IRS has 5 basic requirements that must be met in order to claim someone as your dependent:
Relationship Test
The person must be either your qualifying child or qualifying relative. A girlfriend typically does not qualify as either unless you provide over half of her financial support and live with her all year as a member of your household.
Residency Test
Your dependent must have lived with you for more than half of the tax year. There are some exceptions for temporary absences like school.
Support Test
You must provide over half of the person’s total financial support for the year. Their gross income must be below $4,200 in 2019.
Citizenship Test
The person must be a U.S. citizen, national, or resident alien of the U.S., Canada, or Mexico. There is an exception for certain adopted children.
Joint Return Test
Your dependent cannot file a joint tax return with their spouse for the year.
When can you claim a girlfriend as a dependent?
You may be able to claim your girlfriend as a dependent if she meets the IRS requirements:
– She lived with you full-time for the year as part of your household.
– You provided over half of her financial support and will continue to do so.
– Her gross income was less than $4,200 for the tax year.
– She did not file a joint return with a spouse.
– She meets the relationship test as a qualifying relative.
Simply being in a romantic relationship does not make her a dependent. She must meet all the tests.
What is the relationship test for a qualifying relative?
To claim your girlfriend as a qualifying relative dependent, she must be:
– Your child, stepchild, foster child, or descendant of any of them (i.e. your grandchild)
– Your sibling, stepsibling, half sibling, or a descendant of any of them (i.e. your niece/nephew)
– Your parent or ancestor of your parent (i.e. grandmother/grandfather)
– Your stepparent
– Your son/daughter-in-law, father/mother-in-law, brother/sister-in-law, or son/daughter of your brother/sister-in-law
– Any other person (other than your spouse) who lived with you all year as a member of your household
This last category is where a girlfriend may potentially qualify if she lived with you full-time and meets all the other dependency tests.
Can I claim my spouse as a dependent?
No, you cannot claim your spouse as a dependent. The IRS specifically states that your spouse does not qualify as a dependent. The only exception is if you are married and file separate returns, lived apart from your spouse the entire year, and provided over half their support. Even then, additional conditions must be met to claim an exemption.
What is the gross income test for dependents?
For 2019, your dependent’s gross income must be less than $4,200 to qualify for the gross income test. Gross income generally includes all taxable income before deductions. This includes wages, salaries, tips, taxable interest/dividends, and net earnings from self-employment.
If your dependent’s gross income exceeds this threshold, they cannot be claimed regardless of support provided or relationship. The income threshold typically increases each year for inflation.
| Tax Year | Gross Income Threshold |
|---|---|
| 2019 | $4,200 |
| 2018 | $4,150 |
| 2017 | $4,050 |
Can I claim my girlfriend’s child as a dependent?
You may be able to claim your girlfriend’s child as a dependent if they meet the requirements, but you typically cannot claim your girlfriend herself. The child must have lived with you for more than half the year and meet the other dependency tests.
You must have a qualifying relationship to the child as well. For example, if the child is your biological child, stepchild, foster child, sibling or stepsibling, or descendant of any of these. A boyfriend/girlfriend relationship does not automatically qualify you to claim their child.
What tax benefits do I get for claiming a dependent?
The main benefits of claiming a qualifying dependent include:
– Dependency exemption for each dependent claimed. This reduces your taxable income.
– Potential eligibility for head of household filing status.
– Child tax credit and/or credit for other dependents.
– Medical expense deduction if you provided over half of dependent’s support.
– Exclusion from income for certain dependent care benefits.
– Earned income credit if the dependent child meets qualifications.
– Education tax credits if the dependent is a qualifying student.
– Potential to deduct higher retirement account contributions.
Conclusion
Claiming your girlfriend as a dependent is only possible in limited circumstances if she meets all the IRS requirements. Simply being in a relationship, living together, or having no income does not make her a dependent. Make sure to review the relationship, income, support, and joint return tests before claiming someone. Consult a tax professional if you are unsure if someone qualifies as your dependent.