Unmarried, living together, we are both the biological parents to our 3 kids. Can we split the kids to file tax return? Or only one parent who made the most should claim?

[rlilbox]

We are unmarried, but living together, and we are both the biological parents to our 3 children. Can we split the kids to file our separate tax return? Or only one parent who made the most should claim all the kids?

[Hal_Al · Accepted solution]

You may split the kids anyway you want. Only if you can't agree on how to split them, does the highest income rule apply.

  If you and the other parent live together, either one of you (but not both) may claim the child. You may decide between you which one will claim the child. Only if you can’t agree, do the IRS tie breaker rules apply, to see who has first choice. It may be worthwhile to prepare trial returns, both ways,  to see which way the family comes out best. This tool may be useful: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1.

A common error is when unmarried parents live together,  If you and the other parent live together, only one of you can claim the child for any tax benefit. The interview is confusing (it's designed for divorced parents, who are allowed to split the child). The second parent should not enter the child, at all.