Same sex couple has not married, but are legal RDPs in CA. First baby came in ’18 and biological mother claimed H of H and CTC; we did NOT prepare her return and, in fact, knew nothing of this. Other spouse, our client, claimed single (we didn’t even know she was an RDP). They are having a 2nd baby early next year, this time carried by our client. Is there a way for each to claim H of H? If each had a bit of non-community income (say, $100 from pre-RDP IRAs) they used to pay for clothes or whatever for their “own” child, could we argue they each paid for more than half the support of their “own” child? Or, if not, can the non-biological parent, who makes more money, claim both babies, or does the non-bio parent need to adopt the other’s baby? Right now, they each pay half of the upkeep of home and, likely, everything else.
To qualify for h/h, more than 1/2 of the household expenses must be paid by the taxpayer. Thus if there are 2 taxpayers living under one roof, if both pay half, neither is hoh but if one pays more than half that person is HOH. Be careful, for an RDP if all income is community property there each is paying one half.