I am located in Texas. I am a mother not working the father is not on the birth certificate due to an unresolved marriage. Can I allow him to claim my son on his taxes if I receive WIC, Food stamps and Medicaid? Or is it not even worth it?

[Destp2018]

My boyfriend provides other things such as baby necessities and shared custody. He makes about 75,000 a year. I am on benefits and am not working but have agreed to let him claim him will this open up a child support case or cause any legal issues for me since paternity hasn’t been established and I am married to someone who refuses to get a divorce and abandoned me about a year ago. 

[xmasbaby0]

No one in this user forum can give you advice about the possible effect on your government benefits if someone else claims your child as a dependent.  We cannot help with questions about child support, other than to inform you that child support paid is not deductible, nor is child support taxable.   We cannot answer questions about your messy paternity issue or your marital status.   We can only answer questions about preparing income tax returns or about using the tax preparation software.   

As for the bio-dad claiming the child-----the IRS cares about physical custody.   The IRS considers the "custodial parent" to be the parent with whom the child spent the most nights---at least 183 nights.   You mention "shared" custody, but we do not know what that means to you.

The non-custodial parent can get the child tax credit for a child under the age of 17, but cannot use the child to get earned income credit or to file as head of household.  The custodial parent can get earned income credit, the childcare credit, and file as head of household.   The child-related credits are based on having income from working.

[xmasbaby0]

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

If you are a non-married couple who live together then only one of you can claim the child(ren) and the one not claiming the child does not enter anything at all on their tax return about the child.