Which Friends Qualify as a Dependent?

If your girlfriend or boyfriend has unofficially moved their toothbrush into your bathroom, and are constantly crashing at your place, there’s a chance you may be able to consider him or her a dependent on your upcoming income tax. Contrary to popular belief, it’s not just children or relatives who can be claimed as dependents.  Unrelated friends that you are supporting and providing housing to, can count as a dependent for your taxes. The reason is that often these people don’t file tax returns, therefore they refrain from personal exemptions, and by adding them as a dependent, you can share your return with them.

Which Friends Qualify as a Dependent?

Regardless of what sex your partner is, you can file a single person tax return and claim the other as a dependent legally if you meet five specific criteria.

Support. You must provide at least half of your partner’s support for the tax year, including food, shelter clothing, health care, education expenses, and a variety of other personal expenses.

Citizenship. The person you are claiming as a dependent must be a legal resident of the United States, Canada, or Mexico, or a resident alien.

Income. The dependent’s total taxable income for the year cannot be more than $3,950. Taxable income doesn’t include gifts, welfare benefits, Social Security income, and other nontaxable items.

Residency. In order to claim a housemate as a dependent, the person needs to have occupied your home for the entire tax year.

Marriage Status. Your supported dependent cannot be married or file a joint tax return with their spouse, otherwise you cannot claim them as a dependent. Though, every rule is made to be broken, and the one exception is if the couple’s gross income is less than the required amount needed to file a tax return, in which they filed for a refund only. In this case, you can claim your partner as a dependent.

If you’re sofa-crashing significant other meets all five of the above criteria, you may be in for a little extra cash next time you file your taxes, which means you may be able to buy a bigger toothbrush holder.