Income tax Information.?

Question

I was wondering if I can claim my girlfriend as a dependent on my tax return...she is currently not working but a full time college student.

Answer 1

Maybe. Several tests must be met:

1. She must have lived with you for the entire year in 2006.

2. She must have less than $3,300 in gross income.

3. Your relationship must not be illegal under local law. This is the tricky one sometimes. If there is a law prohibiting co-habitation still on the books, even if it's no longer enforced, the IRS will deny the exemption.

4. You must have provided more than half of all her support. Her tuition payments might bite you there, as they count towards support. If she's using any type of financial aid or paying her own way you probably aren't providing more than half of her support.

5. She must not be the dependent of another taxpayer. If her parents can claim her, you can't. (If she lived with you all year, her parents probably can't claim her.)

6. She must not file a joint return with anyone else. (We'll assume that she's not married to anyone else, but if she is, you lose.)

Answer 2

I believe you can claim a dependent if you provide at least half of their support. Try this site:

Publication 929 (2006), Tax Rules for Children and Dependents
... Tax Rules for Children and Dependents ... be claimed. To be your dependent, a person must be your ... more information, see Exemptions for Dependents in Publication 501. ...
http://www.irs.gov/publications/p929/go01.html - 30.9KB

There's a lot of duplication, and laws change every year, but you might get a place to start your research. I think most of these publications are online at the irs.gov site.