Originally Posted by macatkniu
#1" So neither of us are the "custodial parent", we both are FULL TIME. "
" Only she is allowed to claim him as a dependent since we file separately."
#2;Since she is a highly compensated employee, she doesn't get to do a DCA, but I do. So I want to write off the fact that I pay for my child's day care, but I can't seem to do so because I don't claim him as a dependent. Does that make sense?
#1;Yiu are correct;the concept of custodial/noncustodial parent is just for a married couple.
That is what I meant; as you can see, In general, living with your girlfriend does not qualify you to file your tax return as a head of household even if you meet the requirements for claiming a dependent UNLESS the child is your qualifying person,i.e. child/step child ,niece or etc; your GF claiming the child as her dependent, a qualifying person, can file her return as HOH and you as said must file your return as single.ALSO you, as you said , youlive as if you are married and have for the past 4 years. . . but you are NOT married, just haven't gone through the process., are not legally married, so you can’t file your return as MFS but in this case you must file return as single.NO MFJ/MFS ( you can't file a joint return/separation - that's only for people who are legally married.) or No HOH as you can’t claim the child as your qualifying person.However, your GF can claim you as her dependent(as nonqualifying relative) as long as she meets the requirements. you'd have had to live with her ALL year.
#2;You may be able to claim the child and dependent care credit if you paid work-related expenses for the care of a qualifying individual. As a single filer, UNLESS the child is your dependent, you can’t claim CDC; A qualifying person is your dependent child age 12 or younger when the care was provided. So as loong as the person(your GF) who pays CDC exp and claims the exemption for the child is the only parent who can claim the child and dependent care credit.
NOTE;just fore reference,for married people, for example, if you are the custodial parent, you can claim the dependent care credit for the child even if you can’t claim the child’s exemption. If you are the non-custodial parent, you can’t claim the dependent care credit even if you can claim the child’s exemption.