Can I Claim My Disabled Domestic Partner on My Taxes?

You can't claim an exemption for your domestic partner if she earns significant income.

If you live with a disabled domestic partner and you provide financial support for him throughout the year, you may wonder if you can claim an exemption on your federal income taxes. While you can't typically treat your domestic partner the same as a spouse, you may be able to claim him as a dependent if he meets certain qualifications.

Exemptions

Exemptions reduce your taxable income by a predetermined amount. An exemption can either be personal or for a dependent. While you claim a personal exemption for yourself or your spouse if you file jointly, you claim dependent exemptions for individuals you support. Both types of exemptions reduce your taxable income by the same amount, but the rules governing them differ. You can claim dependent exemptions for a qualifying child or a qualifying relative.

Claiming a Domestic Partner

Since you can only claim personal exemptions for a jointly-filing spouse or yourself, you can't claim a personal exemption for your disabled domestic partner if you aren't married. However, you may be able to claim your domestic partner as a dependent if he meets the requirements of a qualifying relative. If he does meet the requirements, you can claim one exemption for him on your tax return.

Qualifications

To qualify as your dependent, your domestic partner must not be the qualifying child of another taxpayer. He must also live with you all year in the same household, unless he is away temporarily for medical treatment, education or vacation. His gross income must not exceed the exemption amount, and you must provide more than half of his financial support during the year.

Considerations

If your disabled domestic partner receives tax-exempt disability income, it doesn't count toward her gross income, so it won't prevent her from qualifying as your dependent. The IRS also excludes any income she earns from working in a sheltered workshop, which is an institution that provides training and instruction to help an individual cope with disability. A workshop can't qualify as sheltered unless a government entity or tax-exempt organization operates it.

References

• IRS.gov: Publication 501 -- Exemptions, Standard Deduction and Filing Information