Possible:
If on the last day of the tax year you and your bf are living together in a common law mariage that is recognized in the state where you live now or in the state where the common law marriage began you are probably eligible to file as 'married filing jointly'.
http://www.unmarried.org/common.html : there is no 7 year time requirement to have a common law marriage in any state in the US. SC only requires a man and woman intend for others to believe they are married.
If you intend for other to believe the 2 of you are married you are probably eligible to file as a couple: married filing jointly. Income and deductions for the both of you are combined.
The other possibility is for BF to meet the definition of a 'qualified relative' - 1. BF cannot be your qualifying child or the qualifying child of anyone else and 2. BF must live with you all year as a member of your household and your relationship must not violate local law and 3. BF's gross income for the year must be less than $3300.00 and 4. You must provide more than half of the persons total support for the calendar year. You would file as Head of Household with BF as a dependent. Above 4 tests are basic, if you think you may qualify to file as HOH check IRS publicaton 501 for detailed info on these tests and how to determine support.
If BF had a job for the other 8 months of the year he probably grossed over $3300.00.
Whether or not his name is on the house does not affect filng status.
2007-01-04 18:36:17
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answer #1
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answered by Anonymous
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Makesknowsense gives a good, easy to follow answer. I think the two biggest issues are:
1. Income in the rest of 2006. Was it over $3,300? If so, you cannot claim him as a dependent.
2. You probably don't need to read this far, but the "relationship in violation of local law" is worth looking into. Here in NC, you are breaking the law if you "play house" without being properly married, ie, going through a recognized civil or religious ceremony. I do four SC returns a year, none of which call for me to consider that issue so I'm not sure what the laws are down there.
2007-01-05 07:16:00
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answer #2
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answered by skip 6
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Maybe. If he lived with you the entire year, if his income for 2006 was less than $3,300, if your relationship does not violate local law (e.g., one of you is still married to someone else, or the state or locale has laws against cohabitation by unrelated persons), if he is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year, if he is not a dependent on anyone else's return, if he did not file a joint return with anyone unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns, if he was not married to you at any time during the year, and if you provided more than half of his total support for the entire year (including the fair rental value of housing you provided). Even if you and he pass all these tests and you may claim his exemption on your tax return, you will not qualify to file as Head of Household; your filing status remains (I assume) Single.
Oh, and I'm a CPA. The other answers you received are all, in whole or in part, incorrect. Congress made these rules marvelously complicated!
2007-01-05 04:31:11
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answer #3
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answered by dragonwych 5
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Living in SC does not make a difference for federal taxes. You don't consider yourself married or you would have referred to him as a spouse, in which case you wouldn't have a question.
If you lived with your b/f all year in 2006, you supported him, his income was less than $3300, he satisfies citizenship requirements, and is not filing a joint return with a spouse, then you can claim him.
2007-01-05 12:33:30
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answer #4
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answered by ninasgramma 7
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You can claim him as a dependent if you meet certain tests: he has to be a citizen or legal resident of the US; live with you for more than 6 months, you have to provide more than 50% of his support; he earned income less than personal examption(for 2006 he should have earned no more than $3,300. If you and he meet ALL of theses, than you CAN!!!! claim him
2007-01-05 09:46:47
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answer #5
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answered by alikmal 2
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NO unless you have been living together for 7 years then in SC you are considered common law married.
2007-01-05 01:28:35
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answer #6
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answered by Anonymous
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You can only claim him if he was a legal dependent and that requires a marriage to have taken place in 2006. Sorry.
2007-01-05 01:49:15
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answer #7
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answered by Anonymous
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Only if you file joint returns. It might still be more beneficial to file separately. Check it both ways.
2007-01-05 01:38:26
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answer #8
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answered by Michael C 3
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