It depends. If you are not the biological parent and the biological parent can claim the child, then NO, you cannot claim the child.
If you are the mothers boyfriend and they both lived with you for the entire year, and the mother does not need to file a return and she did not sign for 8832 allowing him to claim the child, then yes, you then you may be able to claim the child as a qualifying relative for the $500 Non-Refundable Other Dependent Credit as well as file as Head of Household.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $5,050 in income (not counting social security)
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