Can boyfirend be a dependent?

[ruthc]

TP is single with boyfirend that lived with her for a few years. He gets $900/m disability payments from SSI and $500/m from some type of disability from work. No other people in the picture. She earns a lot more than him and he doesn't work.
Can she claim him as a dependent? I believe she can, but am getting to the point where I question myself when it isn't a child /relative, etc. Thanks for your help!!!

[ChEAr$]

TP is single with boyfirend that lived with her for a few years. He gets $900/m disability payments from SSI and $500/m from some type of disability from work. No other people in the picture. She earns a lot more than him and he doesn't work.
Can she claim him as a dependent? I believe she can, but am getting to the point where I question myself when it isn't a child /relative, etc. Thanks for your help!!!

Have you learned whether the "some type of disability from work" is taxable or not? That would certainly tip the scales.

[ruthc]

Work disability taxable?

She did tell me, but I don't remember except she said it was not taxable. I will definitely find this out before all is done.

[arlo]

Can boyfirend be a dependent?

Tax book would be qualifying relative (Any other person). No more than $3900 of TAXABLE INCOME.
taxpayer provides over half of boyfriend support. Good review of this is on Taxwise Forum a couple of days ago.

[ruthc]

Taxwise Forum

Do you have the website for this forum? I checked but couldn't find it. Do you have to sign in? Sounds like it would behelpful to me. Thanks

[geekgirldany]

Similar situation with me, client's sister lived with her all year. Sister is gets social security benefits only. Client pays for everything rent, utilities, etc. After I filled out the Dependent Support worksheet it ends up that sister was able to provide over half support even though client was actually paying for most of it. The sister has the money but doesn't use it to support herself.... I do not know what she uses it on. Of course, this is going by what my client told me.

So, I've found out that by the time you fill out the dependent support worksheet you can not claim them if the are receiving non taxable disability or other non taxable benefits. A majority of the time that is true.

[ruthc]

Nontaxable disability

Could you site where you read this? I would like to copy the info for my files for future reference. Thanks for the info.

[geekgirldany]

Here is the link to the IRS Dependent Support Worksheet I use:

http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

First line reads:
Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year.

Also IRS Pub:

http://www.irs.gov/publications/p501/ar02.html#en_US_2013_publink1000220972

[ruthc]

Can't claim if receiving non-taxable benefits?

Geekgirldany....I still don't see where anything states that the person can't be claimed if they receive non-taxable disability or other non-taxable benefits. I read the info you cited and have the worksheet for figuring the support. The only amount to include is the amount they use to support themselves. The info also states that if they only use a portion of those funds for support that is what you use for calculations. Even though they may receive benefits (tax/non-tax) they don't have to use the whole amount for support. You use just the amount for support and leave the rest out of the calculations. If I am in error please let me know. I may be looking at this completely wrong. I don't know why they wouldn't have to use the total amount for support calculations. That kind of bothers me.

[ruthc]

As I think about this, I bet his disability from work is taxable so I need to do some digging into this. If it is taxable he would have more than $3900/yr.

[ddoshan]

ruthc ..

Just off the cuff I would find it pretty hard to imagine that his girlfriend pays over half of his support. No you do not have to include amounts the boyfriend puts in savings or whatever and that money was not used during the year for support. But if he receives various amounts of money that is spent during the year whether it's for beer, hobbies, etc. that money did go to his own support.

[veritas]

The Taxbook

Here is the link to the IRS Dependent Support Worksheet I use:

http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

First line reads:
Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year.

Also IRS Pub:
http://www.irs.gov/publications/p501...link1000220972

has a worksheet on page 16-9 too.

[Lion]

He might be saving some for a rainy day or contributing to a 529 for his child. You count the amount he spent vs. the amount she spent.

[ruthc]

I agree

I happen to know both of them and just from speaking with her, yes, he does pay for meals when they go out. However, he is a smoker, beer drinker. That may not be for support, per se, but it erks me to know that maybe she could take him a dependent when, in fact, he spends his other money elsewhere (not on her). She, basically, is in the same boat other single people are where they are being used in some respects. To tell the truth, I would like to be able to tell her she can't claim him, but I do want to make sure I am correct in what I tell her (what is right is right). Thatnks for your input!

[JohnH]

Maybe he has other endearing qualities...