Do I qualify as head of household?

[cal_bret]

My girlfriend and I live together.

She has a dependent (son) from a previous marriage for which she pays all of the bills.

We have a new dependent (daughter) together this year.

Can she claim head of household for her son while I claim head of household for our daughter?

Can we both claim head of household at the same time?

Thanks!

[DoninGA · Accepted solution]

Since you all live together in the same household, only one of you can file as Head of Household.  It would be the one that provided over one-half of the cost to maintain the home, even if it is only by $1 more than the other person.

[Hal_Al]

Q. Can she claim head of household for her son while I claim head of household for our daughter?

A. No. If you occupy the same home, only one of you can be HoH.

Q. Can we both claim head of household at the same time?

A. No. If you occupy the same home, only one of you can be HoH.

"We have a new dependent (daughter) together this year."  If your daughter was born in 2020, she is not anybody's dependent for tax year 2019, nor is she a qualifying person for HoH, on your 2019 return,

Neither your girlfriend or her child can be your qualifying person for HoH, even if they qualify as a dependent (unlikely), because they are not related.

Your girlfriend cannot claim HoH, if you pay more of the household expenses than she does. Both of you may have to use Single filing status, for 2019