I moved in with my boyfriend in Aug of 2017. Before then i was paying for all of my household expenses alone. now we have the same address, can we both file as HOH?

[DoninGA]

Do you have a qualifying person as a dependent?

[lisasantiago091]

Yes I have a child and then we moved in with him in August

[BobinCT · Accepted solution]

Unless your boyfriend has a child of his own, he cannot claim Head of Household for 2017.  In 2018, if there is still just one child (yours) he still could not claim Head of Household (he doesn't have a dependent relative living with him).  You might be able to in 2018, but only if you pay more than half the household expense.

[JulieH1]

You do not mention that you each have a child or dependent?

You can both claim head of household if you meet the following:

To file as head of household, you must:

• Pay for more than half of the household expenses
• Be considered unmarried for the tax year, and
• You must have a qualifying child or dependent.

Qualifying child

The requirement for a qualifying child or dependent extends beyond just your own son or daughter. To be considered a qualifying child, the child must meet the criteria in each of the following categories:

• The child must be your biological child, stepchild, foster child, sibling, step sibling, half sibling, or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives.
• The child must have lived within your home for more than six months during the tax year.
• The child needs to be younger than you.
• As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.
• The child must not have paid for more than half of his living expenses during the tax year.

In some cases, you may be eligible to file as head of household even if you are unable to claim your child as a dependent. For divorced or separated parents, if the child lived in your home for more than half of the year, you may file as head of household, even if the divorce or separation agreement gives the other parent the right to claim the child as a dependent.

Qualifying dependent

If your dependent does not meet the criteria to be a qualifying child, you may still qualify to file as head of household. The following relatives are considered qualifying dependents for the head of household filing status as long as you provided more than half of her financial support and she lived with you for more than half of the year:

• Your biological child, stepchild, foster child, sibling, step sibling, half sibling or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives who is permanently and totally disabled, even if he or she does not meet the age requirements to be a qualifying child.
• Your mother or father.
• Your stepfather, stepmother, niece, nephew, a sibling of one of your parents, or your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.