I live with my boyfriend, who has a full time job. I work seasonal / part time jobs but am a stay at home mom. Since he pays for the majority of our living expenses and claims our son on his taxes, can he file as head of household?
If he is the biological father of the child and provides for over one-half of the expenses to maintain the home he would be eligible for Head of Household filing status .
See this TurboTax support FAQ for head of household - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-filing-status/qualify-head-household-2021/L0NxUtVc2_US_en_US?uid=lr9ndqfp
If you are unmarried, and you have a child together who lives with you more than half the year, then either one of you could claim the child as a dependent, but only one of you can claim the child. If the parent who claims the child as a dependent is also the person who pays more than half the total household expenses, that parent can use head of household instead of single. The parent who does not claim the child as a dependent would file as single.
In that case, you leave the child off your return completely. Don't add their name and start answering questions about custody. That can lead to confusion and filing of incorrect or conflicted tax returns. The parent who will not claim the child should just leave that section blank.
If your BF is the bio-dad of the child, then yes, he can file as Head of Household. People have all sorts of situations----so if BF is not the child's bio-dad, he cannot file as HOH.
https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household
If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.
Since you all live together as a family, only one of you can enter the child as a dependent on your tax return.
You say that you work part-time, seasonal jobs. If you lived together for all of 2023 and earned less than $4700, you can also be claimed as a dependent and your BF would get the $500 credit for other dependents for claiming you.