If ALL of the statements below are true, you can claim a boyfriend, girlfriend, domestic partner, or friend as your dependent on your 2018 tax return:
Relationship: The person lives in your home for the entire year as a member of your household.
Income: Their income is less than $4,150 (not including Social Security and welfare) in 2018.
Support: You must provide more than half the person’s total support (living expenses, medical care, education, and any other expenses) for the year.
Marital status: Generally, a dependent can’t do their taxes with a spouse (married filing jointly). They also can’t be eligible to be claimed as a dependent on someone else’s return.
Nationality: The person is a United States citizen; or a resident or national of the U.S., Canada or Mexico.