Thanks - I understand that I'm allowed to claim the child as a dependent while his mother provides health insurance. The 2nd issue however is not dependent on the insurance plan, I did a bit more research and is called inputed income. For example:
https://www.hrc.org/resources/questions-to-ask-before-enrolling-in-domestic-partner-benefits
https://ttlc.intuit.com/community/business-taxes/discussion/imputed-income-domestic-partner/00/65878...
<<Under federal tax law, the portion of an insurance premium that your employer pays for your coverage is not taxed as income. Federal law treats benefits for spouses, children and certain dependents the same way. However, a domestic partner is not considered a spouse under federal law. As a result, if you elect to have your partner covered under your plan, you will pay income tax and Social Security payroll tax on the portion of the insurance premium that your employer contributes to your partner’s policy. If your partner is an IRS-qualifying dependent on your federal tax return, these benefits would not be taxed. >>
I guess my question is still outstanding: if the mother puts the child on her insurance plan, but doesn't claim the child as a dependent, will that be considered inputed income and subject to income tax?
