We are a gay couple that have been living together for a year and a half now, my boyfriend is disabled and gets benefits. My question is since my income supplements his living and I able to recieve a tax credit for claiming him on my taxes? We obviously are not married, so perhaps in this instance it would aid in getting a tax credit where as by law we are not family and i am taking care of him?
2007-02-07 17:42:30 · 2 answers · asked by KAJ81 2 in Business & Finance ➔ Taxes ➔ United States
Yes according to 2006 1040 pages 20 and 21. Declare him as a dependant.
2007-02-07 18:07:57 · answer #1 · answered by gregory_dittman 7 · 0⤊ 1⤋
You can claim him as a dependent if you lived together ALL of 2006, his gross income can't be over $3300 for the year, and you would have had to provide over half of his support.
If the disability income is social security disability, then it wouldn't count toward the gross income test. Some other forms of disability payments are taxable - if they are, you'd have to count them toward the $3300 gross income.
The support test might be harder to meet, depending on how much his disability income is. Even if it's non-taxable, it would still count toward the support test if he uses it for his support. You'd have to prove that you provided more toward his support than he did. There's a worksheet in IRS Publication 17 on page 32 fo calculating support - download Pub 17 at irs.gov
The other thing is that your relationship must not violate local laws. Ridiculous I know, but there are still some places where it's illegal for unmarried straight couples, or gay couples, to cohabitate. If there's a law like that on the books, even if it's not enforced, then you couldn't claim him as a dependent.
2007-02-07 18:16:33 · answer #2 · answered by Judy 7 · 1⤊ 0⤋