Well, I'm glad you asked.
Your girlfriend CANNOT claim your son as a dependent! For him to be a dependent, he has to be (1) a qualifying relative or (2) a qualifying child - and to be a qualifying child he would have to be related to her.
You CANNOT file head or household if you do not claim a dependent.
So you should file Head of household, claiming your son and she should file either single unless she has dependents in the house, is a qualifying widow or married :)
Let me know if you have any other questions.
This answer was edited by Jodi-Mesa 676 days ago.
Reason: added


