Can My Partner Claim Me as a Dependent?
Answered by Lara Schwartz, senior counsel for the Human Rights Campaign Feb. 7, 2006
Q: Dear Lara,
I realize that the IRS does not recognize domestic partners, but couldn’t my partner claim me as a dependent since I live with him and was a student this year with no income?
The following comes from the IRS website. It obviously refers to a heterosexual relationship, but wouldn't it apply to a same-sex relationship as well?
"In order to claim your girlfriend as a dependent, your relationship must not be in violation of local law, your girlfriend must have lived with you for the entire year and the following five dependency exemption tests must be met:”
• Member of household or relationship test. [We lived together for the entire year.]
• Citizenship test. [We are both citizens.]
• Joint return test. [I don't file a joint return.]
• Gross income test. [I had no income this year.]
• Support test. [He provided virtually 100 percent of my support.]
We live in Pasadena, Calif., so I assume that our relationship is not in violation of any local law.
Thank you,
Michael
A: Dear Michael,
The requirements for claiming someone as a “dependent” are extremely complex. In the past, some same-sex partners could qualify as “dependents” for tax purposes if they received more than half of their support from their partner and met other criteria. Unfortunately, the criteria for becoming a dependent have changed, and far fewer partners will qualify, especially if they are employed. For information about whether you or your partner qualifies as a dependent, seek individualized financial advice.
But, unfortunately, even if you are able to claim your partner as a dependent, that does not mean that you are eligible for the various benefits under the tax code (or elsewhere in federal law) that spouses receive. For instance, you and your partner may not file a joint return even though you qualify as his dependent.
The Human Rights Campaign is working to reduce inequities in the tax code by promoting legislation that treats all Americans in committed, long-term relationships equally. Currently, HRC staff is meeting with key members of the House Ways and Means Committee and the Senate Finance Committee, the committees that write tax legislation, to educate them about our relationships and how we are inequitably impacted by the federal tax code. Until we can get full marriage rights, we are advocating for several individual fixes to the tax code, including removing the tax on domestic partner benefits and ensuring that domestic partners can inherit one another's 401(k)s without having to pay a hefty tax, as spouses are currently allowed to do.