Since the state of Alabama does not recognize Common Law marriage currently, can a young couple who have lived together for 4 years and now have a young child file taxes together using Head of Household and him claiming the child as a dependent and then claim the mother of the child (who has not worked, he has fully supported the entire year) for purposes of head of household? The mother is attending school and again, does not work. Alabama did away with common law marriage several years ago so this would not come into play with this. I know I can claim Head of Household for him and the baby--just not sure where (or if) I can claim the mother as his dependent as well.
