If you are married and want to claim your girlfriend as a dependent, there are strict rules to follow. To claim your girlfriend as a dependent, she must be a "qualifying relative." Here are the requirements to meet the "qualifying relative" criteria: 1. Relationship: Your girlfriend cannot be related to you by blood. Since she is not your spouse, child, or another close family member, she may qualify under the relationship test. 2. Residence: She must live with you for the entire tax year. Being a temporary absence like vacation, business trip, or hospitalization may not disqualify her as a dependent. 3. Income: Your girlfriend's gross income should not exceed $4,300 for the 2022 tax year. 4. Support: You must provide more than half of her total financial support during the tax year. Keep in mind that if you are married and file a joint return with your spouse, claiming your girlfriend as a dependent might raise some concerns with the IRS. It is essential to ensure you meet all the requirements to avoid potential issues. Remember to consult the specific details of your situation with a tax professional to determine whether you can claim your girlfriend as a dependent.