I have a domestic partner who lives with me. I pay more than half of her expenses for the year, including all of her food and shelter. Can I claim her as a dependent?

I have a domestic partner who lives with me. I pay more than half of her expenses for the year, including all of her food and shelter. Can I claim her as a dependent?

You have to determine whether she qualifies. To claim an unrelated person as a dependent, you must meet all of the following conditions fixed by the tax law:

• The unrelated person must live with you for the entire year and the relationship can't violate the law of your state.
• The unrelated person can't have gross income over the exemption amount ($3,500 in 2008).

You must provide more than half of the person's support.

The unrelated person must be a U.S. citizen or resident of the United States, or a resident of Canada or Mexico.