Only if he lived with you for the entire year. In addition his income must be less than $3650, and you must provide more than half his support.

In which state do you both live?

The reason I ask is to raise the "common law marriage" issue. Some states still have common law marriage on the books, and in those states, if you live with your baby's father and represent that you are married, the state MAY consider you legally married under common law.

If that situation applies to you (a phone call to the local courthouse or checking the LAW portion of the state government website should get you the answer), then the IRS also recognizes you to be legally married and you can file jointly with him, which is BETTER for you both tax-wise.

If not, and if you have custody of your child, then you can probably file Head of Household, even if you cannot claim your boy friend as a dependent.

If you need professional help filing your return, email me at [email protected].