Requirements for claiming a partner
An unmarried partner generally must meet all four qualifying-relative tests:
| Test | What it means |
|---|---|
| Not a qualifying child | Your partner can’t be your qualifying child or another taxpayer’s qualifying child. |
| Member of household | They lived with you the entire calendar year, except for qualifying temporary absences. Your relationship also can’t violate local law. |
| Gross income | Their gross income for the year falls under the annual IRS limit. |
| Support | You provided more than half of their total financial support: rent, food, medical care, and other living costs. |
Source: Internal Revenue Service (1,2)
Citizenship and residency requirements also apply. Your partner must fall into one of the following categories:
- US citizen or US national
- US resident alien
- Resident of Canada or Mexico
Note: Other dependent rules also apply. For example, your partner generally can’t file a joint return with someone else unless the return is filed only to claim a refund.
Income and support limits
Your partner’s gross income must be:
- Less than $5,200 for tax year 2025
- Less than $5,300 for tax year 2026
Gross income is all income in the form of money, property, and services that isn’t exempt from tax. This includes, but is not limited to, wages, tips, self-employment earnings, dividends, and interest.
The support test looks at the total cost of providing necessities such as:
- Housing
- Food
- Clothing
- Medical care
- Transportation
For example, if your partner’s total support was $18,000 and you paid $11,000, you provided about 61% and would meet the support test.
Tax benefits of claiming your partner
Claiming an eligible partner may allow you to receive the nonrefundable Credit for Other Dependents (ODC), worth up to $500. Income limits and other eligibility requirements apply.
An unrelated partner who qualifies only because they lived with you all year generally doesn’t make you eligible to file as head of household.
When filing, enter your partner’s information in the dependent section of Form 1040 and complete Schedule 8812 if you’re claiming the Credit for Other Dependents.
