If your girlfriend of 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.
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.
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.
The person you are claiming as a dependent must be a legal resident of the United States, Canada, or Mexico, or a resident alien.
The dependent's total taxable income for the year cannot be more than $3,950.
In order to claim a housemate as a dependent, the person needs to have occupied your home for the entire tax year.
Your supported dependent cannot be married or file a joint tax return with their spouse, otherwise you cannot claim them as a dependent.