As a tax preparer, I hear questions like this from time to time.
The short answer to you claiming your boyfriend as a tax dependent is: No.
While I like the way you’re thinking, it’s not possible. Your boyfriend is awfully lucky to have your help and support but the IRS is not going to provide you with a tax benefit for your relationship.
The IRS has a seven-part test for dependency. And someone has to qualify by answering ‘yes’ to all of them.
The first three apply to everyone:
Now, the next four tests depend on whether the prospective dependent is a “qualifying child” or a “qualifying relative”.
As your boyfriend is not a child, then you have to use the “qualifying relative” tests.
I think you’ll be hard-pressed to have your boyfriend qualify as a relative even if you stretch the “any other person who lived with the taxpayer” test above.
If you need help filing your taxes, reach out to Steve Stanganelli, CFP(r) of Boston Tax Planners.