New client.  She lives with her boyfriend and they have a child.  All live together in same house.

Boyfriend claimed single last year and claimed the child as a dependent.  He got the EIC. He did not pay more than 50% for the upkeep of the house.

Girlfriend filed single.  Can she file HOH without claiming the child as a dependent?  She paid more than 50% for the upkeep of the house.  

Am I reading Publication 501 correctly that the only exception is for non-custodial divorced or separate parents?

My clients are both custodial parents.  

Trying to figure out if last year was filed correctly and how to file this year.