Qualifying Relatives

[cpald]

In the State of Florida it is illegal to cohabitate. The law is not enforced so I assume that as long as the civil partner meets the four tests to be a qualifying relative, he/she can be claimed by the other partner.

[GRich0656]

I live in Florida, and was at a class earlier this year given by the IRS. They specifically said that this (the deduction for cohabitation) is not allowed in Florida. It is probably claimed all the time, but in an audit situation, they can challenge it if they want to.

[jimmcg]

In the State of Florida it is illegal to cohabitate. The law is not enforced so I assume that as long as the civil partner meets the four tests to be a qualifying relative, he/she can be claimed by the other partner.

Code Sec 151 and applicable Regs state only if not in violation of local law. It says nothing concerning local law which may not be enforced. You are on your own with that interpretation, maybe you can establish some precedent in tax court.