In order to use head of household filing status, you must meet certain criteria. To file as head of household, you must:
- Pay for more than half of the household expenses
- Be considered unmarried on the last day of the tax year, and
- You must have a qualifying child or dependent.
For your son to qualify as a Qualifying Child, he would have to be considered permanently and totally disabled. Otherwise, to qualify as a Qualifying Relative dependent, he would have to meet the gross income limit of $5,050 for 2024 ($5,200 for 2025)
Your child is permanently and totally disabled if both of the following apply:
- Your child can't engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Based on the facts stated, you don't have a qualifying person for Head of Household filing status even though you provide over half the cost of maintaining a household and over half of your son's support.
Please see this TurboTax tips article and IRS Publication 501 for more information.
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