As current tax code stands, two non-married parents of a biological child cannot both receive tax exemptions for that same child, although both parents and the child may live together for a full year (six months or longer) and equally or near-equally divide costs, including child care, health insurance, food, living, etc.
The tax code currently only allows exemptions for married couples raising children, and single parents raising children. It does not consider two non-married parents living together and sharing the costs of raising a child. Families in America are changing, and the tax code needs to adjust to the demographics. Exemptions for child care, the child tax credit, and other exemptions, should be given to both parents as long as they lived together, even if not married.