Hello Meflow,
Happy to assist with your question. Based on the information provided, if there isn't a court ordered agreement in place, then I would say that 50/50 would be logical to follow. What does that mean? You can alternate claiming him one year and then your unmarried partner would claim him the following year. Please see What Happens When Both Parents Claim a Child on a Tax Return?
However, each state might have a different approach. For example, in California, the law states that in split of 50/50 child custody agreements, the parent with the higher income can claim the child as a dependent on taxes.
In which state are you locate?
Cheers,
Laura_CPA
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