Gay couples may be able to claim dependent tax benefits unavailable to heterosexual couples

In some communities, there is a law prohibiting unmarried adults of the opposite sex from living together. That is the most common relationship that is prohibited. The law does not necessarily need to be enforced, but if it is on the books, the IRS says a dependency exemption cannot be claimed. You would need to check with your local officials to determine if it is illegal in Saratoga Springs.