I wish to claim may girlfriend as a dependent and file as a head of household. I understand she must meet 5 tests to qualify as a dependent. The only difficult one will be the support test (she is a full-time student under age 24, US citizen, no joint returns, and will live with me for all of 1998).

Under the support test I understand I can claim (as support) food, lodging, clothing, education, medical, dental, etc. and she has to claim all student loans but not scholarships.

My question is whether I can claim 401K contributions in which she is the sole beneficiary as well as Roth IRA contributions as support to her. Furhter, how closely must I track recreation and other intangible expenditures. (I will be very close to making this test).

Also, I will be taking a $1000 lifetime learning credit for myself (part-time student). May I also take a $1000 lifetime learing credit for her providing that I can claim her as a dependent?