My girlfriend lives with me with her son and has for 10 months. Son is 16 and his father has passed away. My girlfriend only made $4000 last year. 1) I believe I can claim as HOH solely on the sons account. 2) Can I claim my girlfriend also? I paid all costs for the entire year.
Any help would be appreciated.

1. You can not claim your g/f as she earned more than $3500 in 2008 and did not live with you all the year.

2. Your g/f's son is not your qualifying child for HoH status. You can not claim him as he is qualifying child of his mother. Your U.S. Tax Return: Filing Status: Head of Household