Claiming significant other as a dependent
My boyfriend and I have lived together for several years and have
a 2-year-old child together. I have had no income this year and
he has paid all food, lodging and medical bills. Although we are
not married, can he claim me as a dependent? Also, if he does, will
there be any problem with back taxes I owe? Will they take it from
him if he claims me?
If he claims someone as a dependent, a filer is not obligated to
pay the dependent's unpaid taxes. You can only get caught up in
someone's back taxes if you're married and file a joint tax return.
Hopefully this doesn't dissuade him from taking that walk to the
altar with you. Even if you were married, he could still disown
your back taxes through injured
You can claim your significant other, or pretty much
anyone else, as your dependent provided you meet certain tests.
In your case, you have to be a member
of your boyfriend's household for the entire year.
Since you lived with him for several years, you
have met this test. In addition, your relationship
cannot violate local law, which even though we live
in the 21st century can still be left to the prudence
of others. Assuming you're not living in the dark
ages of our country, you're probably fine in the
eyes of Uncle Sam.
Next, your boyfriend has to have provided more than
half of your support and in 2006 your gross income should have been
less than $3,300. Since you didn't earn anything during the year
and he paid for all your food, housing and medical bills, he would
meet the support test. Accordingly, he can rest assured claiming
you as a dependent on his 2006 income tax return.
In the space provided for relationship he could describe
you as other or none. Hopefully this pushes him to finally walk
down the aisle with you.
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