Question: Bobby and Jinger lived together all year with their child, Olivia age 6. They are not married and are trying to determine who should claim Olivia. Can Jinger claim Olivia for the earned income tax credit (EIC) and Bobby claim head of household (HOH) status for Olivia assuming they would otherwise qualify?
Answer: No, they cannot split the tax benefits for the child between them. They are both considered custodial parents for tax purposes. If Jinger claims Olivia, then, if eligible, she claims the child for everything (dependency, HOH, EIC, CTC, dependent and child care credit). Bobby must file as single because he is not claiming Olivia.
Additional information: For unmarried parents who live together where they are both the custodial parents, only one parent can claim the tax benefits for each child each year; the benefits cannot be split up. If they cannot agree on who can claim the child, then the tie-breaker rule states the parent with the higher AGI can claim the child for all the benefits if they otherwise qualify.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.