Can You Claim Your Partner as a Dependent on Your Tax Return?

There is just one situation in which this is possible. Learn about it here.

Only couples who are legally married on December 31 of the tax year can file joint income tax returns. If one partner supports the other, however, the supporter can file a tax return as a single person and claim the other as a dependent. This is possible if you meet the five following tests:

Unmarried person. If the supported person is married and files a joint tax return with his spouse -- this will be unusual in your situation -- the supporting partner in this relationship cannot claim him as a dependent. There's one exception -- if the married couple did not earn enough to have to file a tax return, and did so only to get a refund, the supporting partner can claim the dependent.

Citizen or resident. The supported person must be a U.S. citizen, resident alien or citizen of Canada or Mexico.

Income. The supported person's taxable income cannot exceed $2,900. Nontaxable money, such as gifts, welfare benefits and nontaxable Social Security benefits don't count toward gross income.

Support. The supporting partner must provide at least 50% of the other partner's total support for the year. Support includes food, shelter, clothing, medical and dental care, education, entertainment and just about anything you can think of.

Relationship. Under IRS regulations, a person who lived in your home for the entire year can be considered a dependent as long as the relationship does not violate local law. Three calls to the IRS asking what that sentence meant lead to "it says what it says." And that was the most intelligent response. Our advice: If you meet the other four tests and live in a state where fornication, cohabitation or sodomy is against the law, go ahead and claim your partner as a dependent. The worst that can happen is that the IRS won't allow your deduction and your tax bill will be recomputed without the deduction.