Can I claim my roommate as a dependent on my taxes?

1. He made less then 3K last year and has been a financial burden.

2. We have been living together since july of 2008.

3. We are not related or "partners", just roommates.

The [tax] guy my dad goes to said I could only claim him if we were married (not happening), but I do not think this is true based on research.

Thank you.

As strange as it seems, you might actually be right.

See IRS Publication 17, Page 33 and 34 for the tests to see if your roommate qualifies as a dependent:

http://www.irs.gov/pub...

Read it carefully.

Your dad's tax guy told you incorrectly.

Read the publication that the previous poster mentioned, but it sure sounds to me like he meets the tests for "qualfiying relative".

Not that people seem to care much of late--but the nature of the relationship must be legal under local law --for one to the tests anyway. Read sites posted above.

But yes, if you are supporting live in deadwood you may qualify to claim the deadwood if the facts fit!

You might give some thought to getting rid of deadwood!

I'm not sure that he does qualify as a "qualifying relative" for this purpose. In order to qualify, among other things, the person must have been living with you for the entire year as a member of your household. In the case of unrelated roommates, they are often considered to each maintain their own separate household even though they share the same home or apartment. Simply sharing the same living space is not the same thing as both being members of the same household. I'd want more facts on the arrangements before making that determination.

But this does not mean you must share a common bed and may be shades of gray---if the two of you have essentially separate areas, separate baths, separate kitchens, separate bills  then it sure reads like two separate persons under common roof--basic roommates --but if this was a potential mate and you set up common house, common kitchen, common bath, and common bills etc---and perhaps the relationship won't go to marriage and may even be headed for rocks  --but so long as it is not illegal under local law, its been going on for  full year+ , and your housemate fits the low economic criteria and you pass the 50% + support test you may want to triple check the rules?

For that matter if the kid down the block was orphaned or no longer welcome at home and you took him in for 1 year plus  and he had limited or no other support and you provided over 50% of the support (w adjustments for any foster care payments)  you probably would be entitled to claim him as a dependent.  Ditto for his homeless grandfather you took in over 1 year ago.