1. As long as your dependent son is under 24 years old and a full-time student, you may claim him as dependent and file Head of Household.
2. Yes, he needs to file separately, but make sure when he is filing, he needs to specify that someone is claiming him as a dependent.
3. Even though you claim him as dependent, he will still get a standard deduction. A dependent's standard deduction is limited. For 2024, the standard deduction for a dependent was the greater of $1,300 or their earned income plus $450, not to exceed the regular standard deduction amount for their filing status. So if he will be making about $12K in 2025 and he is not doing any withholding for federal taxes he may be ok for federal but depending on which state you live in, he may need to have withholdings for state taxes. But as he starts to make more money, let's say for 2026, then he may need some federal tax withholding as well.
4. In order for you to claim him as dependent, he needs to be Full-Time student for atleast five months during the year.
Hope this helps.
AmitaR
