Filng Status - CTC EITC etc

[S T]

Unmarried couple live together - new child 2015

she has another child from prior relationship that she claims as a dependent and HOH

she AGI - 23,752
Him AGI - 25,536

Is it possible for each to claim HOH - she would claim the child from prior relationship, he would claim - new child 2015 - each would be eligible for CTC, Child care, EITC

Thanks

Sandy

[BHoffman]

From here: https://www.ftb.ca.gov/individuals/h...ar/faq.shtml#9

"If there are two individuals living in the same house, each with their own child, and each paying all their own expenses and those of their own child, could both or either taxpayer be eligible to file using the head of household filing status?

Yes. One or both taxpayers may qualify for the head of household filing status if each of them met all of the requirements for the status. One of the requirements is that the taxpayer paid more than half the cost of keeping up a separate household for the taxpayer and his or her own child. If each family maintained separate finances and did not contribute to the support of the other family, each family may be treated as keeping up a separate home."

This is from the CA Franchise Tax Board, but I think CA conforms to IRS on the filing status.

[David1980]

Unmarried couple

"Unmarried couple" - I think that's why you can't claim you have two families. It's definitely a facts and circumstances question and the answer will vary depending on those facts. Unmarried couple to me suggests shared family meals, a shared bedroom, etc... basically one family where they don't happen to be married.

SCA 1998-041 may be useful. https://www.irs.gov/pub/irs-sca/1998-041.pdf