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domestic partnership rules

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M

maxietasha

Guest
What is the name of your state? new york city

I am in New York City and have obtained a certificate of domestic partnership. My employer will be including my partner on my insurance policy. In the meanwhile, he is not employeed. Can I claim him as a dependent on my 2003 taxes next year, since I am his sole means of support and he lives with me?

Please advise the process if there is one. :confused:
 


abezon

Senior Member
You can claim him as a dependent if he meets all 5 dependency tests:
1. he's a US citizen or resident
2. you provided more than 50% of his support during the year
3. he lived with you the entire year,
4. his gross income was less than $3000 (wages, investments, rent, etc)
5. he's not filing a joint return with anyone else.
 

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