When two people live together unmarried, only one parent may claim the child or children, they can't be claimed twice. Also, the ability to "split" certain benefits which is allowed for parents who live apart and share custody, is not allowed for unmarried parents living together, and you should answer "no" to any questions about sharing custody or custody agreements since that only applies to parents living apart and sharing custody as a result of a divorce or separation.
If the child is the biological or legal child of both parents, and lives in the same home with both parents, then either parent can claim the child as long as you both agree. (Legal parent means adopted, or a step-child boy marriage.) If you can't agree, the first tie breaker is which parent did the child live with more, and if the child lived with both parents the same number of days, the second tiebreaker goes to the parent with the higher income. But as long as you agree, either parent can claim the child.
If one adult is the child's parent but the other adult is not the child's parent, then usually the adult who is the parent must claim the child. The only way the child can be claimed by the adult who is not a parent, is if all these tests are met:
1. The parent's income is less than $15,000 (for 2025) and the parent does not file a tax return, or only files a return to get a refund of withheld taxes and claims no other benefits, credits or deductions.
2. No other biological or legal parent has a right to claim the child.
3. The non-parent and the child lived in the same home all 365 days of the year.
4. The non-parent paid more than half the child's expenses.
5. The child has less than $5400 of taxable income.
An adult can only claim another adult they are not related to, if all these tests are met.
1. The partner and taxpayer lived in the same home all 365 days of the year.
2. The taxpayer paid more than half the other person's expenses.
3. The other person has less than $5400 of taxable income.
4. The other person does not file a tax return, or only files a return to get a refund of withheld taxes and claims no other benefits, credits or deductions.
5. The other person can't claim a dependent of their own.
This answer has been verified for accuracy by an Intuit expert employee
