Can I claim my daughter's boyfriend as a dependent?

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

Q: Can I claim my daughter's boyfriend as a dependent if I have been supporting him for the past 10 months? --E de Young, San Francisco.

A: There are five tests that must be met in order for you to be able to claim someone as a dependent. They are:

1. Support - you must have supplied over half of the support of that person during the year.

2. Relationship - The individual must bear some familial relationship to you OR have been a member of your household (living with you) for the year, provided their living with you does not violate local laws (principally against co-habitation).

3. Citizenship - The individual must be a citizen or resident of the US, one of its territories or a resident of Mexico or Canada.

4. Gross Income - The individual must not have had more than $ 3,049 of gross income for the year (income before any deductions, i.e., gross rents, total sales, wages, interest, etc.).

5. Joint Return - The individual may not have filed a joint return with someone else, unless it was filed solely to obtain a refund. If all of these tests are met, you may claim a dependency exemption for that person, but you should inform them of that fact, since they will not then be able to claim one on their own return.

A: I concur with the previous reply, but in addition, you should make sure that nobody else (such as his parents) are claiming him as a dependent.

This answer was provided by Janis Orel, CPA, Abrams Little-Gill Loberfeld, PC.