Who can claim the dependent?

[Rebricky]

My partner and I, not married, have a young son. My partner makes more money than I do and contributes more than 50% to his expenses. But, if my partner does not claim our son on his taxes as a dependent, can I?

[RobertB4444]

If the child lived with you for more than six months of the year, yes.

@Rebricky 

[Rebricky]

Thanks. Don't know if you can answer this without having any more info, but is there usually a bigger benefit for someone who makes more money vs. less money? Like, $150,000 vs. $25,000?

[Vanessa A]

In general, the person with the $25,000 in income is likely to make out better when claiming the child as they would claim head of household, get the child tax credit and potentially the Earned Income Tax Credit.

The person with the higher income would still claim Head of Household and get the Child Tax Credit, but not the earned income credit.

Thing is, the rules for claiming Head of Household, is that you cannot claim head of household if you do not provide more than half the support for maintaining the household.  So since you live together, and they provide over half the support, your benefits would be less than if you lived alone with just your child. 

[Rebricky]

@Vanessa A 

@RobertB4444 

So when you say that the person making $25,000 would make out better, are you comparing as if the 2 earners lived separately?

Please clarify, can I file as single with a dependent since my partner will not claim our son on his taxes?

Thanks!

[RobertB4444]

@Rebricky, you can claim the kid but you can't claim to be head of household if your partner is supporting you.  So, your partner makes $125,000 and the kid is worth around $3500 on their taxes.  You make $25,000 and the kid is worth around $2000 PLUS the earned income credit which may be more than the additional money your partner gets for claiming head of household and may not.

@Rebricky