Dependent
North Carolina - I am a single mom with a 15yr daughter who I get to claim every other year. I will be claiming her this year. I also have a partner (not married) that lives with me, doesn't work and will not be filing a tax return this year. My partner has been trying to get social security disability and it's currently under appeal. Can I claim my partner on my taxes as a dependent?
Answers
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To be able to claim a person as a dependent on your federal tax return, they must either meet the tests in the qualifying child or qualifying relative rules. To be a qualifying relative they must meet these four tests:
- 1. Not a qualifying child test, a child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer.
- 2. Member of household or relationship test, a person must either live with you all year as a member of your household OR be related to you in one of the ways listed under Relatives who don't have to live with you.
- 3. Gross income test, the person's gross income must be less than $5,050 for the year in 2024 ($4,700 in 2023).
- 4. Support test, you must generally provide more than half of a person's total support during the calendar year.
For your North Carolina (NC) tax return they do not have you claim dependents rather, NC offers a child deduction for each qualifying child whom the taxpayer is allowed a federal child tax credit.
