he can't claim you or your children for 2024
he can't claim you because your income was over $5,050
he might be able to claim the children as qualifying relatives if 1) you are not required to file a tax return and you do not file a tax return or you do file solely to claim a refund of taxes withheld and 2) he lived in the household for all of 2024. However, if you file and claim them you might be entitled to certain tax credits that would be lost if he claimed them. It does not appear that if you claim them you can file as head of household because it seems your BF paid more than 1/2 the cost of maintaining the household in 2024. the only way to determine the best way to file is to prepare returns where he claims them and you file as single (assuming I'm correct about you not qualifying as HOH) and the other way around.
he can not claim head of household because the children are not blood relatives.
