Q. Can I claim head of household (HoH) if my son in college lives with me but I don't claim him, he claims himself?
A. No.
The person qualifying you, for HoH, must be your dependent. The only exception is when the child lives with you, but is claimed by the the non custodial parent, as a dependent.
As others have already stated, most full time college students, under 24, still qualify as a dependent, regardless of their income. With the tax law change, effective 2018 (and renewed in 2025), most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased. However, they only qualify for an education credit, if they are not a dependent.
Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim himself. If he has sufficient income (usually more than $14,600 [for 2024]), he can & should still file taxes. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section. TT will check that box on form 1040.
