On Sat, 04 Jun 2005 03:06:28 GMT, "Bob Whiteside"
wrote:

p.s. If you want to claim the child as your dependent for tax purposes you
will have to get married. The recent federal tax court decision limiting
child exemptions to non-married CP's, and not the child's majority financial
support provider, works against your situation. See a qualified tax
professional on how to use the child exemption under the recent decision.

As far as I can tell, the IRS has not adopted any new rules regarding
the exemptions for unmarried parents. Where might you have learned of
this change?

In any case, if the non-married couple lives together and the child
lives with them, the "member of household" test can be used to claim
the exemption rather than the "relationship" test.