Updated for tax year 2026.
If you and your significant other are living together without being married, you probably share many expenses. One of you may even be financially supporting the other. In such a scenario, you may wonder if you can claim your girlfriend or boyfriend as a dependent on your tax return to take advantage of any tax benefits.
Claiming a dependent on your taxes can help you qualify for certain tax credits and deductions, but does your significant other count as a dependent? Here are the facts on how you could claim a domestic partner on your tax return, according to the Internal Revenue Service dependent rules.
What are the tax benefits of claiming my boyfriend or girlfriend as a dependent?
When you claim someone as your dependent, you are responsible for their financial well-being, including providing for their food, clothing, housing, and other necessities. If you provide over 50% of their financial support throughout the year, you may qualify to claim them as your dependent. This can help you qualify for certain tax credits and deductions beyond the standard deduction when you file your taxes, ultimately saving you money.
For example, if your significant other qualifies as your dependent, you may be able to claim the Credit for Other Dependents (ODC), a nonrefundable alternative to the Child Tax Credit worth up to $500. The credit begins decreasing in value once your adjusted gross income (AGI) exceeds $200,000 or $400,000 for married couples filing jointly.
Tax tip: If your boyfriend or girlfriend had a lot of medical and dental expenses during the year that you helped pay for, you may also be able to deduct some of those expenses if you itemize.
What are the requirements for claiming my significant other as a dependent?
The IRS dependent rules are very particular regarding who qualifies as a dependent. Cohabitation alone does not make your partner your dependent, meaning many couples don’t fall within the IRS rules and will have to file taxes as individuals if they are not yet married. If you are uncertain whether you can claim your domestic partner on your tax return, TaxAct® can help you determine whether the individual qualifies during the filing process.
According to the IRS dependent rules, only qualifying children and relatives count as dependents. But don’t let the term “relative” confuse you. A domestic partner can be considered a relative under IRS regulations if they meet specific qualifications under the membership of household or relationship test.
If you want to claim your boyfriend or girlfriend as a dependent on taxes, your situation must meet all the following IRS requirements:
1. You must live together.
To qualify as a dependent, your significant other must have lived with you for the entire tax year you’re claiming them for, except for qualifying temporary absences like education, vacation, or hospital stays. In the eyes of the IRS, this makes them a member of your household. If you lived together for a shorter time, you cannot claim your significant other as a dependent.
2. Your significant other’s gross income was less than $5,300 for 2026.
According to the IRS dependent rules, your boyfriend or girlfriend must have gross income of less than $5,300 for the 2026 tax year if you want to claim them as a dependent (the limit was $5,200 in 2025). Gross income generally includes income that isn’t exempt from tax, not just wages.
Even if you live with your partner and pay most of the bills, if your significant other’s gross income was $5,300 or above during the tax year, you won’t be able to claim your boyfriend or girlfriend as a dependent on your tax return.
3. You must provide more than 50% of their financial support.
You may be able to claim your significant other as a dependent on your taxes if you meet the support test, meaning you pay for over 50% of their basic living expenses. Living expenses may include housing, groceries, education, medical expenses, and more.
You will need to keep track of all these expenses to prove that you provide more than 50% of your significant other’s financial support. Keep all receipts, documentation, and bills so you have them handy when you need them. Documentation is key when you are claiming any sort of special tax deduction in case the IRS asks for proof.
When can’t I claim my significant other as a dependent?
Even if you and your partner meet the above qualifications, the IRS dependent rules include several caveats and further restrictions.
For instance, your partner also typically can’t be anyone’s qualifying child or file a joint return with a spouse (unless that return is filed only to claim a tax refund). Each dependent can only be claimed by one taxpayer. So, if your significant other’s parents or children can claim them as a dependent or they file jointly with an ex-spouse, you cannot claim them as a dependent.
Lastly, to claim your boyfriend or girlfriend as a dependent, they must be a U.S. citizen, national, or resident of the United States. Residents of Canada or Mexico can also qualify.
The ODC vs. the Child and Dependent Care Credit
The Child and Dependent Care Credit (CDCC) is a tax break for people who pay child or dependent care costs to care for a qualifying dependent. A common example would be a parent paying daycare costs for someone to watch their child while the parent works.
Though they may sound similar, claiming your domestic partner on your tax return as a dependent differs from claiming the CDCC. You will not qualify to claim the dependent care credit unless your significant other is unable to care for themselves, and you paid for them to receive care while you worked or looked for work.
FAQs
The bottom line: How do I claim my partner on my taxes?
Now that you know whether or not you can claim your partner as a dependent on your tax return, check out how to enter dependent information in TaxAct to claim the Credit for Other Dependents when filing your taxes. If you file your return using TaxAct, our tax preparation software will ask you questions about your dependents and help you claim any associated tax credits or deductions based on your answers. We’ll walk you through the process of claiming a dependent step-by-step to make it as easy as possible.
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Citations
Internal Revenue Service. “Publication 501 (2025), Dependents, Standard Deduction, and Filing Information.” IRS.gov. Accessed 26 Oct. 2026.
Ponder, Meghen. “Understanding Adjusted Gross Income (AGI).” TaxAct Blog, 24 Sept. 2026.
TaxAct. “Should I Itemize or Take the Standard Deduction?” TaxAct Blog, 10 July 2025.
Ponder, Meghen. “Are Daycare Expenses Tax-Deductible? Understanding the Child and Dependent Care Credit.” TaxAct Blog, 28 Sept. 2026.
Internal Revenue Service. “Dependents.” IRS.gov. Accessed 26 Oct. 2026.
“Entering Dependent Information in Program.” TaxAct Support. Accessed 26 Oct. 2026.
“File Taxes Online with TaxAct.” TaxAct. Accessed 26 Oct. 2026.