@Bsch4477 wrote:
You should file a federal as single and claim your husband as a dependent (qualifying relative) if he lived with you all year, you provided more than half of his support and his taxable income was less than $4,400. He would not file a return. State laws may differ.
The partner may be a tax dependent but is not a qualifying person for HOH.
Also, both partners must file using community property rules if they live in one of the community property states that also recognizes RDPs.
