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Hear this out loud PauseThe IRS doesn't allow you to claim a domestic partner as your only dependent and file as a Head of Household. The only way to claim a domestic partner as a dependent and also file under the Head of Household filing status is also to have another qualifying dependent on your return.
Hear this out loud PauseA domestic partner can be broadly defined as an unrelated and unmarried person who shares common living quarters with an employee and lives in a committed, intimate relationship that is not legally defined as marriage by the state in which the partners reside.
Hear this out loud PauseFive states allow for civil unions: Colorado, Hawaii, Illinois, Vermont and New Jersey. California, District of Columbia, Maine, Nevada, Oregon, Washington and Wisconsin allow for domestic partnerships while Hawaii allows for a similar relationship known as reciprocal beneficiaries.
In California the Family Code defines Domestic Partners as, "? two adults who have chosen to share one another's lives in an intimate and committed relationship of mutual caring."
Hear this out loud PauseTwo people of the same or opposite sex who live together and share a domestic life, but aren't married or joined by a civil union. In some states, domestic partners are guaranteed some legal rights, like hospital visitation.