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The Internal Revenue Service (IRS) says that if a couple has a child together and lives under the same roof, both cannot claim the same tax benefits for that child when filing their tax returns.
However, since they also cannot file a joint return if they are not married, they must follow IRS rules to determine who can file as head of household when both contributed to household expenses.
They have a child and live together, but are not married: How should they file taxes to claim tax credits?
Couples who have children together and live under the same roof, but were never married, must meet certain requirements to file their tax returns with the IRS.
According to the IRS official website, both parents cannot file as head of household using the same child, even if both contribute to household expenses. To determine who can do so, household maintenance expenses and dependency rules must be considered.
How is it determined who can file as head of household?
When two parents were never married but live together with their child, only one can use the child as a qualifying person to file under head of household status.
To qualify for this status, the taxpayer must meet certain requirements:
- Not be married or be considered unmarried for tax purposes at the end of the year.
- Have paid more than half of household maintenance costs during the tax year.
- Have shared the home with the qualifying child for more than half the year, except in certain cases.
- Meet the IRS conditions for the child to be treated as a qualifying person.
If both parents claim the same child and meet the conditions for treating the child as a dependent, the IRS applies tie-breaker rules to determine who gets to claim the child. However, those rules do not replace the requirement to have paid more than half of household expenses to file as head of household.
What about separated or divorced parents?
The IRS says separated or divorced parents also cannot claim the same child as a dependent on two different tax returns in the same tax year. The right to claim the child belongs to the custodial parent, meaning the one who lived with the child for the greater part of the tax year.
The IRS exceptions are:
- The custodial parent can allow the other parent to claim the child with Form 8332, as long as the applicable requirements are met.
- The noncustodial parent who receives that authorization may qualify for the Child Tax Credit, if they meet the required conditions.
- The custodial parent may still qualify as head of household, even after giving up the right to claim the child as a dependent, if they meet the other requirements.
This does not automatically transfer the right to file as head of household or to claim other tax credits.
When can you file a joint return?
Joint filing is available to taxpayers who are legally married at the end of the tax year. This means having a child together or living together for the entire year does not make you eligible to file jointly.
The options vary depending on the situation:
- Parents who were never married: They must file separate returns, using single or head of household status, as applicable.
- Legally married parents: They may choose to file jointly or separately.
- Parents divorced by year-end: They generally must file as single or head of household, if they meet the requirements.
- Parents who are separated but still married: They generally must file as married, jointly or separately, unless they can be considered unmarried for tax purposes and qualify for another status.