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Ultimately, I'm trying to find out whether I'm able to claim my significant other as a dependent for 2017. I've traversed the Internet and found quite a bit on this topic, but I am still left with some questions regarding the requirements.

It seems like there are four main requirements/questions that are involved with this:

  • Are they a "qualifying child" of another taxpayer?

    According to the IRS' Qualifying Child Rules, I don't believe she is. She turned 25 in December, but is not disabled in any way. So, it seems she wouldn't qualify due to the age requirement. She also moved in with me in the first half of the year, so she likely wouldn't qualify for the residency requirement either.

  • Did they earn less than $4,050 for the 2017 tax year?

    She did not work or earn any income in 2017. I would need to verify with her, but I'm pretty confident she is well under this amount.

  • Did they live with you all year as a member of your household?

    She moved in with me in early June, so she's lived with me for a majority of the year. However, it seems like the term "all year" is thrown around so frequently that I'm not sure if she would had to have lived with me from the first day of the calendar year.

  • Did you pay more than half of your partner's living expenses for the duration of the calendar year?

    Yes, all of her expenses after moving in were handled by me. Even some of her expenses prior to the move was supported by me.

Questions:

  • Would my significant other qualify if she lived with me for a majority of the year; or is it a strict requirement that she had lived with me since January 1st?

  • If neither of her parents claim her, would I be able to claim her since there'd be no conflict or would that be some sort of fraud?

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https://turbotax.intuit.com/tax-tips/family/can-i-claim-a-boyfriend-girlfriend-as-a-dependent-on-income-taxes-/L12RRXt6j

Your boyfriend or girlfriend must be a member of your household, meaning that he or she lived with you for the entire calendar year.

The law makes exceptions for temporary absences, such as vacations and medical treatment, but your home must have been that person's official residence for the full year.

Thus, I'd say, "No, you can't claim her."

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    Another factor I found long ago, perhaps it's been fixed. Back then I couldn't take the deduction if our relationship violated local law. While there was zero enforcement, cohabitation was illegal. – Loren Pechtel Dec 29 '17 at 22:24
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    @LorenPechtel: The following sentence in the link says that... perhaps it should be quoted. – Mehrdad Dec 29 '17 at 22:31
  • So next year the "full year" requirement is met and then the answer would be "yes" ? – Criggie Dec 30 '17 at 0:14
  • @Criggie unless the requirements are changed... – RonJohn Dec 30 '17 at 0:18
  • Yeah, it should be quoted because it's an important gotcha in some places. – Loren Pechtel Dec 30 '17 at 3:34

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