<prompt> Human: I am wondering if I can claim my girlfriend who was and still is 100 dependent on me, financially. She had a job for a couple months last year, but only made around 2500 gross.  <response>: Publication 17 chapter 3 has the rules about claiming qualifying relative and a GF can be one under the right set of circumstances: She would have to live with you all year. You would have to provide more than half of the costs of her support. She has to not have gross income over 4050. She would have to not be the qualifying child of another taxpayer. You cant be claimed as a dependent by another taxpayer. 