Claiming Live in Boyfriend

[photoman]

I have a client that has a live in boyfriend drawing soc security disibility. She says that she was told she could claim him as dependent. Any comments. He has no other income than Dis Soc Sec.

[solomon]

I have a client that has a live in boyfriend drawing soc security disibility. She says that she was told she could claim him as dependent. Any comments. He has no other income than Dis Soc Sec.

Assuming the state in which they reside does not prohibit cohabitation and gross income not exempt from tax is less than $3650, then she may claim him as a QR. I gather he was a member of the household the entire year and not a QC.

[Davc]

She also needs to provide more than 1/2 of his support.

[solomon]

She also needs to provide more than 1/2 of his support.

Thanks for the catch.

[photoman]

Thanks for the advice

Much appreciated

[photoman]

Add One More Question to this on Boyfriend

All else being the same except the boyfriends only income is 7159.00 a year from a workers comp permanent disability payment. He receives no statement on this just a monthly check. I believe this is non taxable so would this still seem to allow girlfriend to claim him.

[solomon]

All else being the same except the boyfriends only income is 7159.00 a year from a workers comp permanent disability payment. He receives no statement on this just a monthly check. I believe this is non taxable so would this still seem to allow girlfriend to claim him.

Yes. For a QR the gross income test is all income not exempt from tax - assuming the other QR criteria as previously mentioned are met.

[WhiteOleander]

All else being the same except the boyfriends only income is 7159.00 a year from a workers comp permanent disability payment. He receives no statement on this just a monthly check. I believe this is non taxable so would this still seem to allow girlfriend to claim him.

The workers comp is non taxable income. So, it does not have to be considered in the calculation for gross income of the dependent.

However, the 7159.00 does have to be considered in the calculation to see if the taxpayer provided over half of the dependent's support. The gross income test and support test are two different issues. Use a worksheet to see if the taxpayer provided over half of the boyfriend's support.

[photoman]

Thanks for the advice

Sorry to drag this out in two questions. The advice given helps much.