Hello,

My male client is in RDP in no community property state. He and his female partner are parents of two young children and all living together in one household. 

She doesn't work and is claimed as a dependent on his tax return along with their two children. Therefore, he files as head of household.

He wants to claim after school program expense; Form 2441 instructions says nothing about domestic partners, only about spouses. Is this a loophole?

How would you handle that? Thank you.