{"id":993,"date":"2013-02-14T19:28:30","date_gmt":"2015-11-24T23:42:45","guid":{"rendered":"\/live-girlfriend-or-boyfriend-tax-deductible"},"modified":"2025-02-11T02:26:06","modified_gmt":"2025-02-11T10:26:06","slug":"live-girlfriend-or-boyfriend-tax-deductible","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/live-girlfriend-or-boyfriend-tax-deductible\/","title":{"rendered":"Is a live-in girlfriend or boyfriend tax-deductible?"},"content":{"rendered":"<p>Maybe, if she wasn&rsquo;t working last year, or didn&rsquo;t earn very much. A qualifying partner gives you an extra personal exemption, worth $3,800. This works for same-sex couples, too.<\/p>\n<p>You can claim a live-in friend as a tax dependent if he or she had a gross income of less than $3,800 last year. Your friend had live with you all year (except for temporary absences, which could include a short spat). You also have to have paid more than half or his or her support.<\/p>\n<p>If your friend wasn&rsquo;t working, those should be easy conditions to meet. If you paid for her <a href=\"https:\/\/www.irs.com\/articles\/taxes-and-education\" target=\"_blank\" rel=\"noopener\">education expenses, you get a deduction<\/a> or tax credit for that, too.<\/p>\n<p>If your friend has children who live with you, you might be able to claim personal exemptions for them as well, H&amp;R Block reports. You get the write-off if your friend (earning less than $3,800) isn&rsquo;t required to file a tax return or filed it only to <a href=\"https:\/\/www.irs.com\/articles\/tax-refund\" target=\"_blank\" rel=\"noopener\">get a refund<\/a>.<\/p>\n<p>The children have to live with you fill time, except for temporary absences.<\/p>\n<p>&ldquo;Temporary&rdquo; might be weekend visits to their dad but not a co-custody arrangement that takes them away for months. You also have to pay more than half of the children&rsquo;s support.<\/p>\n<p>You don&rsquo;t get the <a href=\"https:\/\/www.irs.com\/en\/what-is-the-child-tax-credit\/\" target=\"_blank\" rel=\"noopener\">tax credit for children<\/a>. Nor do you get the tax-saving head-of-household filing status, which is reserved for relatives.<\/p>\n<p>But the extra personal exemption adds to the pleasure of living with someone you love.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maybe, if she wasn&rsquo;t working last year, or didn&rsquo;t earn very much. A qualifying partner gives you an extra personal exemption, worth $3,800. This works for same-sex couples, too. You can claim a live-in friend as a tax dependent if he or she had a gross income of less than $3,800 last year. Your friend [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6853,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,37,38,39],"tags":[],"class_list":["post-993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-deductions","category-paying-taxes","category-tax-refunds","category-tax-strategies"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=993"}],"version-history":[{"count":2,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/993\/revisions"}],"predecessor-version":[{"id":6854,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/993\/revisions\/6854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/6853"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}