HOH unmarried couple

[ttbtaxes]

It seems like an easy question but when it comes to dependents, well, I never cease to be amazed.

Unmarried couple lives together and has a young daughter that lives with them. They both work and make a fair amount of money. Last year, the tax preparer prepared the woman's return showing her HOH and claiming the daughter. Fine, no problem as the child is a QC of both of them. The boyfriend's tax return was prepared as HOH listing the daughter's SSN but not claiming her.

I've looked at the rules and can't find any way they both can be HOH. One must file as a single taxpayer. Am I missing something?

[ATSMAN]

Unless the boy friend had another child with another woman that he is claiming that he paid more than half of the support?

If the BF signed a release of exemption because he could take the dependency because of his income then he files single and mom files HOH.

[Gary2]

Unless the boy friend had another child with another woman that he is claiming that he paid more than half of the support?

If the BF signed a release of exemption because he could take the dependency because of his income then he files single and mom files HOH.

You can't split the tax benefits this way when they're living together.

[Roland Slugg]

One of the requirements for HOH filing status is that the taxpayer must pay for more than half the cost of maintaining the home. Obviously, it is impossible for two people living in the same home to both pay more than half of that cost. Ergo, one of them must file as single.