How to claim a non-relative as a dependent on tax return?

You can definitely claim your girlfriend as a dependent if she meets all the qualifying relative tests - even though she's not actually related to you! The fact that she didn't file taxes in previous years doesn't affect your ability to claim her for 2024. Here's what matters for claiming her as a qualifying relative: 1) She lived with you all year (member of household test) 2) Her gross income was less than $4,800 for 2024 3) You provided more than half of her total support 4) She can't be claimed as a dependent by anyone else 5) She's not filing a joint return with someone The previous unfiled returns are a separate issue that won't impact your ability to claim her correctly for 2024. However, she might want to address those unfiled returns at some point, especially if she was owed refunds (though there's a 3-year limit on claiming past refunds).

I was in almost exactly the same situation last year with my partner who became disabled. I was so confused trying to figure out all these dependent rules until I found this AI tool called taxr.ai (https://taxr.ai) that analyzed our situation and confirmed I could claim him as a qualifying relative. I uploaded our documents and it flagged that I needed to make sure he met the gross income test of under $4,800 and that I provided over 50% of his support. It also helped me document everything properly so I'd have proof if the IRS questioned the claim. Super helpful for complicated situations like non-relative dependents where the rules aren't super clear to regular people.

Just wanted to follow up on my question about taxr.ai - I ended up trying it and it was seriously helpful! I uploaded my girlfriend's disability benefit statements and all my payment records for our housing, medical bills, etc. The tool calculated that I provided 68% of her total support even counting her disability payments. It also pointed out that I needed to have her fill out Form 8332 since she's not a qualifying child. Honestly saved me from making mistakes that might have triggered an audit. Definitely worth checking out if you're in a complicated dependent situation like this.

If the IRS questions your dependent claim, you'll probably need to get on the phone with them to explain your situation. I tried calling them for MONTHS last year when they rejected my dependent claim for my disabled brother. Either busy signals or 2+ hour hold times, then disconnected. Finally found this service called Claimyr (https://claimyr.com) that got me connected to an actual IRS agent in under 20 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c - basically they use some system that navigates the IRS phone tree and holds your place in line, then calls you when an agent is about to answer. The agent was able to review my situation and confirm my brother qualified as my dependent even though he'd filed his own return (incorrectly). Saved me from having to amend and wait months for resolution.

OK I need to eat my words about Claimyr from my previous comment. After waiting on hold with the IRS for 3 hours yesterday only to get disconnected AGAIN, I tried the service out of desperation. Got a call back in 17 minutes telling me an agent was on the line. Explained my situation about claiming my roommate as a dependent (similar to the original post), and the agent confirmed I was good to go since he lived with me all year, made under the income limit, and I paid most of his expenses. The agent even gave me tips on what documentation to keep in case of an audit - turns out medical receipts, proof of rent payments, and utility bills showing both our names at the same address are super important. Sorry for being a doubter!

Something nobody mentioned yet - make sure you have a written statement from your girlfriend confirming that you provided more than half her support for the year. The IRS form isn't required but having something in writing can save you headaches if you get audited. Also, keep detailed records of ALL money you spent supporting her - rent/mortgage, utilities, food, medical expenses, etc. I got audited when I claimed my adult son as a dependent, and without those records I would have been screwed.

I tried claiming my boyfriend as a dependent a couple years ago and got audited! Not trying to scare you but make sure you have EVERYTHING documented. The IRS made me prove: 1. He lived with me the whole year (needed lease with both names plus mail he received at address) 2. His total income (they wanted his bank statements!) 3. All support I provided (they wanted grocery receipts, bill payments, everything) It was a huge mess and took months to resolve. Ended up getting to keep the deduction but it was seriously not worth the stress. Just be super prepared with documentation.

Don't forget to check if claiming her as a dependent might qualify you for Head of Household filing status too! That gives you better tax rates and a higher standard deduction than filing as Single. Could save you a lot more than just the dependent exemption amount. You'd need to pay more than half the cost of keeping up the home where both of you lived for the whole year. Totally worth looking into!!

Great point about Head of Household status! I hadn't even considered that possibility. Just to clarify though - the dependent exemption was actually eliminated starting in 2018 with the Tax Cuts and Jobs Act. What you can still claim is the Other Dependent Credit, which is worth $500 for qualifying relatives who don't meet the age requirements for the Child Tax Credit. So while you won't get a deduction for claiming her as a dependent, you could potentially get the $500 credit plus the much bigger savings from Head of Household filing status if you qualify. The HOH benefits are substantial - for 2024 you'd get a $21,900 standard deduction versus $14,600 for single filers, plus lower tax brackets. Just make sure you meet all the HOH requirements: you're unmarried, you paid more than half the cost of maintaining the home, and your qualifying dependent lived with you for more than half the year. Sounds like you'd check all those boxes!