Is there anyway to claim my same sex boyfriend, whom attends college full-time, as a dependent on my taxes?

Question

He does not get claimed by anyone else and is a full time resident of our house while helping raise my 14 yo son.

Answer 1

It depends on how long he has lived with you and how much support you provide.

Here are a brief run down of what you need to determine before you claim him as a 'non-relative' dependent.

He cannot be claimed, or has not been claimed, as a dependent on anyone else tax return (i.e his parents)

Since he is a non-relative he must live with you the entire year, and you must provide more than one-half (greater than 50%) of the support of him, meaning the his actual expenses incurred by him or on behalf of him.

His gross income must be less than $3,300 (for 06, will be adjusted next year, it is the exemption amount)

Must not be in violation of local law.

If he qualifies for all of the above you would still file as "Single" not "Head of Household". (you only get the single standard deduction). You would just get an additional dependent exemption (which is $3,300 in 2006, and will most likely change next year).

Answer 2

You normally can claim as a dependent, any adult who lives in your home full time and for whom you pay more than half of their support. That person can not make more than $3,300 during the year. Also the living arrangement and relationship can not be in violation of local law.
This does not apply to children. A child must be a blood relation to the taxpayer plus a number of other qualifications.

Answer 3

Need more information.

Benefits for your Domestic Partner are not defined as imputed income if your Domestic Partner meets the federal income tax definition of a dependent. In general, your Domestic Partner meets that definition in any calendar year if all of the following apply.
1. Your Domestic Partner is a citizen or national of the U.S., Mexico, Canada, the Canal Zone, or the Republic of Panama.
2. Your Domestic Partner is a member of your household for the year and had his/her principal place of residence in your home for the year.
3. By engaging in the Domestic Partner relationship, no local law is violated.
4. Your Domestic Partner receives over half of his/her support for the year from you. Support includes food, shelter, clothing, medical and dental care, and education. You should compare the amount of support you provide to your Partner’s support from all sources, including his/her own sources of income such as salary.
5. Your Domestic Partner cannot be claimed as a dependent child by any taxpayer.
6. Your Domestic Partner does not have income in excess of the exemption amount of $3,200 for 2006. Income from a part-time job and investment income count toward the $3,200 maximum.

Plus you need to make sure to coordinate with him to ensure he files as a dependent, if he has any income.

Answer 4

If he lived with you all year, made less than $3300, and you provided more than half his support, then you can probably claim him as long as the relationship doesn't violate state or local law (yes, there are still a few places with laws like that - even if they're not enforced, if they're on the books you can't claim him - dumb laws).