Only legally married couples who are married on December 31 of the tax year can file joint income tax returns. If one partner supports the other, however, the supporter can file a tax return as a single person and claim the other as a dependent. Citizen or resident. The supported person must be either a U.S. citizen or resident alien, or a citizen of Canada or Mexico. Nontaxable money, such as gifts, welfare benefits and nontaxable Social Security benefits don't count toward gross income.
Support includes food, shelter, clothing, medical and dental care and education.
Normally, dependents must be related by blood, marriage or adoption. But the relationship must not violate local law. The worst that can happen is that the IRS won't allow your deduction and your tax bill will be recomputed without the deduction. Send us feedback . Inc. 30 years of providing quality legal information.