Can I as a Head of Household, claim my partner (not married) as a dependent, if she has Obamacare under her parents policy who do not live with us?

[cheko5896]

She does not work at all, I provide for her, and she lives with me the whole year. But she has insurance through her parent's government insurance and they live in another state.

[DoninGA]

Who pays for her health insurance does not determine if she can be claimed as a dependent.

If she meets all the requirements under the Qualifying Relative rules then you can claim her as a dependent on your tax return.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[cheko5896]

Awesome thanks!

[Opus 17]

Since the issue is "do you pay more than half the person's total support", you would have to evaluate the cost of insurance as being a support cost paid by the parents, along with any other support provided by the parents; then evaluate any other sources of support (state benefits, welfare, section 8, etc); and the support provided by you; and add up whether you provide more than half.

An adult partner is never a qualifying person for head of household status, even if they are a dependent.  You would need to be claiming at least one other dependent who is a qualifying person for HOH, usually your biological or adopted child.

[cheko5896]

Yes I must add that I will be claiming my biological son as well. He would be a year old by then.