New client came in and wanted to file return to get EIC. She, her daughter and baby's father all lived together all year. Boyfriend has already filed his own return and I will be amending it so that he claims daughter and takes the EIC. My question concerns the mom. She has less than $2000 of income. Does she get to take her own exemption? Or is it more properly taken on boyfriend's return? Obviously, it goes to waste on her return and does not aid the boyfriend much either. If mom can take the exemption it would mean she is eligible for MN rent credit but is she entitled to do so?