Unmarried couple living together with 1 child. Can 1 file as HOH and not claim child and 1 file single and claim the child?

[pnreece]

I make more money and pay for most of the living expenses, she pays for child’s health insurance and childcare. 

[DoninGA]

No.  Only one person can claim the child as a dependent and if that person provided over one-half the cost to maintain the home they can file as Head of Household.  The other person files as Single and does not enter the child as a dependent on their tax return.

[pnreece]

Correct, but I’m asking if I can file as HOH, as I pay most of the costs to maintain the home, and not claim the dependent. She does not file as HOH, and does claim the dependent, as she pays most of the costs pertaining to the child. So only 1 person is claiming a dependent.

[macuser_22]

Qualifying Child of More Than One Person

[Quote from IRS Publication 501]
Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

1. The child tax credit or credit for other dependents.
2. Head of household filing status.
3. The credit for child and dependent care expenses.
4. The exclusion from income for dependent care benefits.
5. The earned income credit.

The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you.

Tiebreaker rules.

To determine which person can treat the child as a qualifying child to claim these five tax benefits, the following tiebreaker rules apply.

- If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

- If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

- If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.

- If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year.

- If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child.

Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child.
[end quote]

https://www.irs.gov/publications/p501#en_US_2018_publink1000220917

[cbeukema]

My partner and I had our first child in November 2022.  We are not married.  After our child was born my partner did not return to work but is presently receiving Medicaid.  Other than that, I am the only source of income at this time.  Who should be filing for HOH and claiming our child as our dependant?  Thanks

[DoninGA]

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@cbeukema wrote:

My partner and I had our first child in November 2022.  We are not married.  After our child was born my partner did not return to work but is presently receiving Medicaid.  Other than that, I am the only source of income at this time.  Who should be filing for HOH and claiming our child as our dependant?  Thanks

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Since you are the one with the income you should claim the child on your tax return.  If your partner files a return make sure that the child is Not entered on their tax return.

The TurboTax program will ask you questions after entering the dependent to verify that you are eligible for Head of Household filing status.

[cbeukema]

Thanks for the response.  Filing as you suggest is still correct even though my partner is receiving Medicaid?   her not filing our child as her dependant will not be an issue with her receiving those benefits?

[DoninGA]

@cbeukema Is the child also receiving Medicaid based on the mother's financial situation?  If so, then your question needs to be addressed by the local Medicaid office.

If the child is not receiving Medicaid then it should have no affect on your partner's eligibility.

[cbeukema]

@DoninGA Thanks again.  I will confirm if both mother/child are receiving benefits.