I live with my boyfriend who is disabled and receives social security benefits. His total ss benefit for 2008 was $10, 068. Can I claim him as a dependent? Are ss benefits considered gross income?

I could be wrong but I'm pretty sure you have to be married to claim him as a dependent.

To claim him as a dependent means you would file as Head of Household, and he has to be a "qualifying person." He has to have lived with you all year, you must pay for more than half the upkeep of the home, and his gross income must be less than $3,500.

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Originally Posted by ebaines

To claim him as a dependent means you would file as Head of Household, and he has to be a "qualifying person." He has to have lived with you all year, you must pay for more than half the upkeep of the home, and his gross income must be less than $3,500.

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I know all of these rules are listed in the 1040 booklet. The main thing I'm unsure of is the gross income. Does my boyfriend's social security benefits count as his gross income? He's completely disabled and doesn't work which means he doesn't have any wages.

SS benefits is not income if it is the only income.
However, it counts towards supprt. So your support must be more than $10,068 and

You can claim him dependent (as Qualifying Relative) only if
1. He lived with you all the year,
3. Your relationship does not violate local law. For requirements to claim a dependent, Read : Your U.S. Tax Return: Requirements for claiming a dependent

Iminday:

If you have not already done so, claim him as a dependent. For sure your support exceeds $10,068.