• The Internal Revenue Service website can be a good source of information when questions arise about tax forms.tax forms image by Chad McDermott from Fotolia.com
  
  Tax law can be an intimidating thing when a major change in life--such as in living situation--has occurred. For the majority of cohabiting couples who are as of yet unmarried, however, tax laws should be fairly easy to navigate. Factors involved in figuring out how best to file include whether one or both individuals were working during the tax year, whether children are involved on the part of one partner or another, and whether the home was shared for the entire tax year.
  
  

Can I Claim My Partner as a Dependent?

• Several factors determine whether an individual can claim a romantic partner as a dependent. The partner is not qualifying child, of course. The partner must have lived with the individual filing for the entire calendar year. The individual filing must have contributed at least half of the partner's support for the calendar year in question. As long as these requirements are met, and the partner's gross income for the calendar year is $3,650 or less, they can be claimed as a dependent. However, all of these qualifications are irrelevant if the relationship violates state laws, such as in the case where the taxpayer's partner is currently married to someone else.
  
  

Can I Claim My Partner's Child as a Dependent?

• The criteria for claiming another person's child as a dependent are as follows: If the partner is not required to fill out a tax return, and so will not be claiming the child, the individual filing can claim the child as a "qualifying relative" if the following conditions are met: The child has lived with the taxpayer for the all of the calendar year in question, has a gross income of $3,650 or less (in the case of working-age children), and has received more than half of his support from the taxpayer. If the living arrangement violates any state laws, these qualifications are moot.
  
  

Separately or Jointly?

• If two cohabiting individuals who are unmarried are both filing returns, they must each file separately. In this case, neither is claiming the other as an exemption or dependent, so the "Head of Household" question is irrelevant. If, however, one partner is filing a return expressly for the purpose of being refunded the taxes already withheld--due to not earning the minimum taxable amount in that year--that partner may be able to be claimed under "Qualifying Relative" statutes.