Message Font: Serif | Sans-Serif
No. of Recommendations: 0
<<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). >>

There are two separate tests here. One, HOH filing status, is NOT met because your girlfriend, supported or not, is not a qualfied person for this test. Let me know if you want the Code site for this.

Two, you may want to re-examine the relationship test for dependents. An unmarried live-in may qualify, but it depends on whether the relationship violates local law. Some states do not recognize common-law marriage and prohibit unmarried intimate relationships. Perhaps you've already looked at this and are comfortable with your state laws, but I thought I'd ask since if you fail here, the rest of your question is moot.
Print the post  


In accordance with IRS Circular 230, you cannot use the contents of any post on The Motley Fool's message boards to avoid tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions.
When Life Gives You Lemons
We all have had hardships and made poor decisions. The important thing is how we respond and grow. Read the story of a Fool who started from nothing, and looks to gain everything.
Contact Us
Contact Customer Service and other Fool departments here.
Work for Fools?
Winner of the Washingtonian great places to work, and Glassdoor #1 Company to Work For 2015! Have access to all of TMF's online and email products for FREE, and be paid for your contributions to TMF! Click the link and start your Fool career.