BANKRUPTCY

[ETHEL]

I LIVE IN TEXAS.MY HUSBAND AND I FILED BANKRUPTCY IN 1996.THEY TAKE THE DEDUCTION OUT OF HIS PAYCHECK.WE HAVE BEEN SEPARATED 2 YEARS.I WANT TO KNOW IF THE MAN I LIVE WITH CAN CLAIM ME ON HIS TAXES.HE HAS BEEN SUPPORTING ME ALL YEAR.OR DO I HAVE TO FILE JOINTLY WITH MY HUSBAND EVEN THOUGH HE HAS NOT CONTRIBUTED ANYTHING TO MY SUPPORT.WE ARE WAITING FOR A COURT DATE TO GET PERMISSION TO GET DIVORCED.

 

[loku]

Dependency exemption

You do not have to file jointly with your husband. Here are the requirements for the dependency deduction:

The following five tests must be met for you to claim an exemption for a dependent.
1. Member of Household or Relationship Test.
2. Citizen or Resident Test.
3. Joint Return Test.
4. Gross Income Test.
5. Support Test.

From what you say, you qualify under 2 -- 5 as long as you do not file a joint return with your husband. And since you lived with the man the entire year you qualify under 1 unless living together as you do violates Texas law. Therefore, if your relationship is legal under Texas law, you qualify as his dependent.