Girlfriend

[Christian]

A long time client now seventy years of age, single, and in my judgement weak of mind has taken in his unemployed  much younger girlfriend as a resident in his home. She has lived with him over six months this year so in picking up his extended return today asked if he could claim her on his 2023 return. I see no problem so long as she has no income which exceeds the dependent allowance which the last time i looked was around $4,700 or so but likely more now. 

[Abby Normal]

Six months won't do it, it has to be all year, from what I'm reading.

https://www.irs.gov/publications/p501#en_US_2022_publink1000220954

[Christian]

Well I stand corrected. She will likely book before yearend anyway. 

[Corduroy Frog]

Just now, Corduroy Frog said:

Local Law should be a factor.  Married & Joint is allowed in states that have such a law permitting "common-law".  It is my understanding that this cannot be allowed unless local law permits it. 

For example, Tennessee has no provision whatsoever for common-law co-habitation.  Georgia forces common law definition with co-habitation with less than a week.

I understand the question is about dependency and not marital status, but I thought the above was relevant anyway.