Unmarried same-sex partner.
I am confused on how to approach taxes this year because my unmarried same-sex partner was the only one with an earned income this year, though I do know we must file separately. I am the legal and biological parent of my son, she is his co-parent. I had no earned income, because I am a student, and I cannot get an earned income credit for him. Can she claim him as her dependent, since she was the only one with an earned income? Can I still put him on my taxes if she can claim him? I think I can, since only one of us will get the earned income credit (it would be illegal if we both did). I am filing taxes because I will receive the American opportunity tax credit. Can she claim me as her dependent, even though I am filing separately? We live in the state of Montana, our relationship is not recognized by common law, no marriages/partnerships/civil unions for same-sex couples are recognized, and we are not legally married in any other state. Thanks for any help!