can i claim my gf?

Probably not. She appears to fail on several points for a dependent. Income level (over $3,300) - no blood/marrital relationship - and (I'm inferring here that you share a bed) the relationship probably violates local law - Yes most states still have laws prohibiting unmarried - consenting adults from sleeping together. Note - you may be married and not know it. Some western states recognize a "common law" marriage. It has been quite awhile since I practiced out west but (others chime in here) I believe some states have a 3 to 5 year test. Your 4 years might qualify. Regards,

Mark Rigotti

Moderator: Common Law marriage requires a mutual present tense agreement to be married. It's difficult to unintentionally get married - as long as you're sober.

Only if she had gross income of less than $3,300 for the year and you provided more than half of her support. For more info and details on how to do the dependent test, see IRS Pub. 501, available online at:

1. If she earned wages under her own SSN and received a W2, she has to file her own tax return.
2. If she earned over ,300 in 2006, you can't claim her as a dependent.
3. You would each file a separate return, filing as single with no dependents (assuming you have no children), claiming your own income. Dennis

"Mark X. Rigotti, CPA" wrote

While this "violates local laws" stuff remains on the title

-- Phil Marti Clarksburg, MD

Regardless of the constitutionality of such statutes and ordinances, the IRS will use them to disallow them and the Tax Court will almost certainly affirm telling plaintif to take their problems up with their state, county, and/or local legislative bodies.

Yes, in my opinion any of those "local laws" are unconstitutional and unenforceable these days. Stu

As do I. BBUUTT

Regards,

Mark Rigotti