@lameri - A qualifying child is a dependent
When considering tax credits:
A qualifying child under the age of 17 in 2022 makes the taxpayer eligible for a child tax credit of up to $2000. A qualifying child over the age of 16 makes the taxpayer eligible for an "other dependent' credit of up to $500.
When considering filing status:
A Qualifying Child - whether claimed or not - allows a person that is unmarried to file HOH (as long as other requirements are met)
A Qualifying Child that is claimed on the tax return and is the bio, step or foster child of the taxpayer permits a married parent who has been separate from their spouse for at least the last 6 months of the year (among other requirements) and therefore "considered unmarried" in IRS parlance to file HOH.
it is quite confusing, but best to separate the consideration of filing status and the consideration of tax credits.
