Possibly. The following tests would have to be met. This is all assuming your partner is not related to you in anyway.
1. They would have to be a US Citizen, US National, Resident Alien or resident of Canada or Mexico.
2. They cannot be married and filing a joint return with anyone.
3. They would have to have lived with you for the ENTIRE tax year of 2006 and your relationship together cannot have violated any local law or ordinance.
4. They could not have made $3300 or more in gross taxable income.
5. They cannot be the qualifying child of another tax payer.
6. You would have had to provided more than 50% of their support.
7. No one can be entitled to claim you as a dependent.
8. They would need a valid taxpayer identification number such as an SSN.
If they meet all these tests then you can claim them as a dependent via the qualifying relative rules, however as a non blood relative you cannot claim head of household filing status just based on them.
Answers & Comments
Verified answer
No, sorry, not based on the little information you have provided. She/he is no different than a roommate.
Possibly. The following tests would have to be met. This is all assuming your partner is not related to you in anyway.
1. They would have to be a US Citizen, US National, Resident Alien or resident of Canada or Mexico.
2. They cannot be married and filing a joint return with anyone.
3. They would have to have lived with you for the ENTIRE tax year of 2006 and your relationship together cannot have violated any local law or ordinance.
4. They could not have made $3300 or more in gross taxable income.
5. They cannot be the qualifying child of another tax payer.
6. You would have had to provided more than 50% of their support.
7. No one can be entitled to claim you as a dependent.
8. They would need a valid taxpayer identification number such as an SSN.
If they meet all these tests then you can claim them as a dependent via the qualifying relative rules, however as a non blood relative you cannot claim head of household filing status just based on them.
NO.