Oregon Tax Consultants Practice Exam

Can a live-in girlfriend qualify as an Other Dependent if she does not work?

1. Yes, if she meets the income requirement

2. No, she does not meet the relationship test

3. Yes, if you support her financially

4. No, unless you are married

The correct answer is: No, she does not meet the relationship test

The concept of qualifying as an Other Dependent under IRS rules is specifically tied to various eligibility criteria, including the relationship test. For an individual to qualify as an Other Dependent, they must meet certain relationship criteria established by the IRS. This typically includes being a qualifying child, relative, or an individual living in the taxpayer's household. In the case of a live-in girlfriend, she would not meet the relationship test necessary for being classified as an Other Dependent. The IRS typically requires dependents to have specific familial ties, such as a child, sibling, parent, or other qualifying relatives, and a non-relative like a girlfriend does not fulfill this requirement. While financial support can play a role in determining whether someone qualifies as a dependent, the fundamental relationship requirement is crucial in this scenario. Understanding these nuances is essential when preparing taxes, as claiming someone as a dependent can significantly affect tax liability and available credits. A live-in girlfriend, unless she has a recognized legal or familial relationship with the taxpayer, would not satisfy the relationship criteria needed to qualify as an Other Dependent.