I live with my girlfriend, we have child, can I claim head of household and she claim the child. We equally pay expenses

[MinhT · Accepted solution]

To file as Head of Household, you need to pay more than half the cost of keeping up a home for the year AND have a qualifying person (e,g, your child) living with you in the home for more than half the year (except for temporary absences, such as school).

In your case, the person with the higher income should claim the child AND file as Head of Household. The other person files as Single.

[blblysaker]

Thank you, can you explain why?

[MinhT]

The higher standard deduction for Head of Household and the child exemption will result in a higher tax savings for the higher income earner because he/she is at a higher tax bracket.

[blblysaker]

Not trying to sound stupid here, but why can't 1 parent be head of household and one claim the child?