Can I claim my unmarried partner on my tax return?
(Revised December 2012)


Assuming that your partner is not related to you, you can claim the person if three requirements are satisfied:
  1. Your partner's income for the year is less than $3,800 for 2012 ($3,900 for 2013).
  2. You maintain a household in which your partner lives during the entire calendar year.
  3. Your partner does not file a joint income tax return with another person.

Depending upon the circumstances and your locality, the IRS could contend that you are not entitled to an exemption for your partner, arguing that the relationship violates local law. However, we have personally seen the IRS take this position only once in over thirty years, and the IRS conceded the issue on appeal. 

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