Can I Claim My Boyfriend or Girlfriend as a Dependent?

Yes — an unmarried partner can be claimed as a dependent as a "qualifying relative" if they lived with you all year, earned less than $5,050 gross income (2024), and you provided more than half of their financial support. The living-with-you requirement is strict — they must have lived in your home for the entire year. If you live in a state that doesn't recognize common-law marriage, your partner won't qualify as a qualifying child (that category is for children), but the qualifying relative rules still apply. You cannot claim someone as a dependent if another taxpayer could also claim them. The dependent must also have a Social Security number or ITIN.