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

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

• A. Yes, if she meets the income requirement
• B. No, she does not meet the relationship test
• C. Yes, if you support her financially
• D. No, unless you are married

Answer: (B)

To qualify as an Other Dependent under tax law, a person must meet several criteria, including the relationship test. This test mandates that the dependent must be a qualifying relative or a qualifying child of the taxpayer. Unfortunately, a live-in girlfriend does not meet the relationship test simply by virtue of residing together, as the term "qualifying relative" typically includes relatives by blood, marriage, or adoption. Even if she does not work and you provide significant financial support, that alone does not change her status under tax law. The relationship requirement is stringent and includes only certain familial relationships, which a girlfriend does not satisfy. Therefore, the answer that suggests she does not qualify simply because she does not fulfill the relationship test is correct.

To qualify as an Other Dependent under tax law, a person must meet several criteria, including the relationship test. This test mandates that the dependent must be a qualifying relative or a qualifying child of the taxpayer. Unfortunately, a live-in girlfriend does not meet the relationship test simply by virtue of residing together, as the term "qualifying relative" typically includes relatives by blood, marriage, or adoption.

Even if she does not work and you provide significant financial support, that alone does not change her status under tax law. The relationship requirement is stringent and includes only certain familial relationships, which a girlfriend does not satisfy. Therefore, the answer that suggests she does not qualify simply because she does not fulfill the relationship test is correct.