My partner and I are registered domestic partners in California. Can she claim Head of Household since my son lives with us? I read the requirements and it does say "stepchild" so I guess the question is.... Is he considered to be her stepchild in the eyes of the "tax gods"?
Only one person can claim a child as a dependent under Federal law. In general, the dependent must also be related by blood or marriage. Federal law recognizes registered domestic partners as couples, so you could file as married filing jointly. In that case, your son is a dependent of both of you.
For a child to qualify as your foster child for head of household purposes, the child must either be placed with you by an authorized placement agency or by order of a court. This would only apply if you have voided your registered status as domestic partners.
I agree with Kerry Freeman. The IRS does not recognized RDPs. Your child can only be claimed by you on your Single or HOH federal return. There will be a different result for California as it recognizes RDPs. Once again Kerry is on point.
Under Federal law the Domestic partnership is not recongized. So the child is not a step child and you can not use the quailfying child rules. As the parent you can not move a child around to who ever would generate the larger refund or for EIC. IRC 152 (a) and IRC 2(b)
Since the child can be your Quaifying child, then the child has to be on your return. Also who provide over half of the childs support, this include wage benifits that are provided by your employeer. you should claim the HOH for the best federal benifit, you still can file California as MFJ (or MFS, her and you HOH) these are your only choices when filing.
Yes these rules are still unfair for Domestic partnerships.