Does finance or boyfriend meet the qualifed dependent test when I am filing Head of Household?

Question

Seems to me a boyfriend meet the requirement for "qualifed relative" test but not the "qualifed person" under HOH test. But why? and if I am being audited by FTB by claiming my boyfriend as a "qualifed person", and turns out he's not, what do I need to do next? Thanks!

Here is the "Member of Household or Relationship Test" I cut and paste from IRS website:

"To meet this test, a person must either:

Live with you all year as a member of your household, or

Be related to you in one of the ways listed under Relatives who do not have to live with you. "

I thought bf would qualify for the first rule?

and I copy this from FTB website

"A person who is not one of the relatives listed cannot qualify you for the head of household filing status.

Birth child Stepchild Parent Grandparent Uncle2 Aunt2
Grandchild Adopted child Stepfather Stepmother Nephew3 Niece3
Brother Sister Son-in-law Daughter-in-law Eligible foster child
Half Brother Half sister Brother-in-law Sister-in-law
Stepbrother Stepsister Father-in-law Mother-in-law "

but the following paragraph confused me

"(1)Any unrelated person who lived with you all year as a member of your household can also qualify you for a dependent exemption credit as long as all the other requirements for the credit are met. Cousins are descendants of a brother or sister of your parents and do not qualify under the relationship test as relatives. "

Answer 1

While you might be able to claim a boyfriend or girlfriend as a dependent if they lived with you all year and had no more that the personal exemption amount for income for the year ($3,400 for 2007) you CANNOT file as Head of Household based upon their dependency status. That's reserved for close family relations only such as children, siblings and parents.

Why is it that way? Pretty simple really: It's the law!

If you're being audited for that, get your checkbook out as your return will be corrected and your tax will be recalculated, plus penalties and interest for late payment.

Answer 2

Your boyfriend does not qualify as a dependent for HOH status. If challenged you will be required to recalculate you return (they will do it for you) an pay back any benefit from the HOH. If the FTB has discovered this the Feds will soon and you might wish to amend that return to reduce the penalty and interest. As for the why you would need to ask congress they make the rules which include the fact that you could not use your boyfriends children for HOH even if they lived with you full time.

Answer 3

Unless you marry your boyfriend, he's not a relative at all, and therefore can't qualify for you filing as Head of Household, and if you do marry him, then you would file as married filing jointly. As for what to do if the FTB audits you, just get ready to write out a check for whatever amount the FTB says that you in additional taxes, penalties, and interest after the audit is over, and they disallow your filing as Head of Household status.

Answer 4

You might be able to claim him as a dependent as a qualifying relative, but he definitely does NOT qualify you to file as head of household. The IRS has a specific list of relationships that do, and all must be closely related by blood or marriage - an unrelated dependent does NOT qualify, so you can't file as head of household. Expect that your filing that way will be disallowed, and you will have to pay back any taxes you saved by filing head of household illegally, plus interest and possible penalties.

Answer 5

A boyfriend does not qualify a girlfriend to be Head of Household and likewise, the reverse is true.

Answer 6

No. Guess that's why you're being audited. YOu need to get a new BF and get out the checkbook.

Answer 7

Get married then head of house hold fits if your paying the bills --sugar

Answer 8

if you are filing HOH, then you need to find a new guy. sugar momma, huh?

file separately. you aren't married yet.