A person who is 24 or older, and not disabled, who earns more than $4700 in the year, does not pass the test to be a dependent, and therefore also does not pass the test to be a qualifying person for someone else to claim head of household status.
Additionally, the only time a person’s income might be reported on someone else’s tax return, is the case of a child, under age 19, whose only income is from interest and dividends. That income can sometimes be reported on the parent’s tax return. If the child has income from working, or any other person with any other type of relationship, will always report their own income on their own tax return. Income is never combined with someone else, even if the person is claimed as a dependent.
