Can I claim my boyfriend as a dependant?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: I have to care for my boyfriend, who lives with me (he does not work). Can I claim him as a dependant? --Julie, Revere

A: There are several tests for claiming someone as a dependent.

Presuming your boyfriend is a U.S. citizen and knowing he resides with you takes care of two of these. He is not a relative (hopefully, as that leads to other complications), so the only question is whether your relationship breaks any laws (against co-habitation, etc.), since the tax law contains provisions prohibiting obtaining a tax benefit to support an illegal activity. This will satisfy another of the tests.

The remaining tests are support and income. You must have supplied more than 1/2 of his support, counting amounts he may have received from his family and spent on his living expenses or public support monies (Social Security, Unemployment, Worker's Compensation, Disability, Insurance proceeds or Welfare). If you paid more than 1/2 of his support (food, clothing, shelter, medical expenses, etc.), then you would pass this test.

The final test is the income test - did he have $ 3,050 or more of income for 2003? If he did, you may not claim him as a dependent.