- quote -

If your girlfriend lives with you for the entire year, you
may be able to claim her as a dependent "if your
relationship does not violate local law." So if adultery is
illegal in your state, even if the law is not enforced, then
you cannot claim her. Other requirements are:

- You provide more than half of your girlfriend's support
for the year. (The fact that she has no income does not
necessarily mean that you are supporting her.)

- Your girlfriend does not have a husband with whom she
files a joint return.

- Neither you nor your WIFE could be claimed as a dependent
by someone else, whether or not you or she is actually
claimed.

I am assuming that no one else lives in your household whom
you have not mentioned. If there is anyone else, that could
change the picture. I have also assumed that your girlfriend
is either a citizen or a resident of the U.S.

Bob Sandler

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

J.J. Emmett <JJE4345[at]yahoo.com> wrote:

- quote -

Provided this living arrangement does not violate local law,
it should work.
__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I have two sons, 12 and 15, who live with me. My wife
was committed to an asylum six years ago. I have filed as
MFJ since she was committed - using a court-ordered POA.

My girlfriend has been living with me for three years. We
had twins in February. She has not returned to work and will
have zero income for 2006. May I take her as a dependent for
2006.

I've asked my CPA. She just gave me a look and shook her
head. But I do not see 'why not'.

J.J.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >