Can I claim my girlfriend or boyfriend as a dependent on my 2025 taxes?

Yes, you can claim a boyfriend or girlfriend as a dependent on your federal return — but only if they meet all four tests for a qualifying relative under IRS rules. Despite the term "relative," this category includes unrelated people who live with you.

### The Four Tests (all must be met)

• Not a qualifying child: Your partner cannot be claimed as a qualifying child by anyone else. This is rarely an issue for an adult partner.
• Member of household: Your partner must have lived with you for the entire year (all 12 months). Temporary absences — illness, vacation — don't disqualify them.
• Gross income test: Your partner's gross income for 2025 must be less than $5,200. This includes wages, freelance income, unemployment compensation, and most other income. Social Security is generally excluded. If they earned more than $5,200, you cannot claim them.
• Support test: You must have provided more than half of your partner's total support during the year — food, housing, clothing, medical care, transportation, and similar expenses.

### What You Get If They Qualify

Claiming a qualifying relative gives you a $500 Other Dependent Credit (not the $2,000 Child Tax Credit — that's only for qualifying children under 17). This is a nonrefundable credit that reduces your tax bill dollar-for-dollar.

### State Law Caution

A few states prohibit claiming someone as a dependent if your living arrangement violates state law (some states still have laws against cohabitation). This is rare and rarely enforced, but worth noting.

### What Does NOT Disqualify Them

Being in a romantic relationship does not disqualify your partner — the IRS does not require any specific relationship type. What matters is the income, support, and residency tests above.

If your partner had any significant income — a part-time job, freelance gigs, investments — run the numbers carefully before claiming them. Crossing the $5,200 threshold by even $1 disqualifies the claim.