F**D
发帖数: 6472 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: lotusee (lotusee), 信区: TAX
标 题: 女朋友是否满足Dependent?
发信站: BBS 未名空间站 (Thu Mar 10 02:01:13 2011, 美东)
我，F１学生没工作，男友绿卡有工作，同住一年，负担我一半以上费用，可以把我算
成Dependent吗？
我查了下条款，qualifying relative必须满足３项tests：
１.relationship test; 2.Gross income test; 3.Support test.后两项我肯定满足，
关于第一项解释说: the relationship test also includes unrelated parties who
live with the taxpayer. Member-of-the-household status is not available for
anyone whose relationship with the taxpayer violates an enforced local law.
第二句我不太理解这是什么意思。总之，我的情况请高人指点一下！万分感谢！ | s***s
发帖数: 4329 | 2 Best Answer - Chosen by Asker
As is typically the case with this question -- I answer it dozens of times a
month -- you'll get a lot of bad answers to this one. Here's the REAL scoop:
You can claim your girlfriend if ALL of the following are true:
1. She cannot be claimed as a qualifying child by another taxpayer.
2. She does not file a joint return with someone else
3. She had less than $3,400 in gross income for 2007. Exclude any non-
taxable Social Security from the gross income test.
4. She lived with you all year.
5. You provided more than 50% of her total support for the year.
6. Your relationship is not illegal under local law. If there is a local
ordinance or state law against cohabitation, even if unenforced, you cannot
claim her.
Whether you can claim your girlfriend or not, you can claim your daughter.
Actually, either of you can. You can also file as Head of Household and, if
your income is within limits, collect the Earned Income Credit as well. If
your girlfriend earns too much money to be claimed as a dependent, you
should figure out which one of you should claim her for maximum benefit as
only one of you may claim your daughter. |
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