If the parents of a child have never been married, filing taxes can be a complex matter. If the never-married parents still live together and parent together, they will need to each file their taxes as "Single," and only one of them may receive qualifying child tax benefits. 

In the event that the parents are no longer together and have a custody arrangement, the following information may be helpful during tax season. 

The Tax Court held in King, (2003) 121 T.C. No. 12, that a never-married non-custodial parent is entitled to a dependency exemption because the custodial parent signed Form 8332 waiving the dependency. (Regs § 1.152-4 follow the holding in King)