Get your taxes done using TurboTax

The DP can be a qualifying relative for dependent status if they have less than $5200 of taxable income AND lived with the taxpayer for the whole year.

However, a DP is not one of the "relatives who don't have to live with you."

Therefore, a DP can't be a qualifying person for HOH even if they are a qualifying relative for dependent status.

Also overlooked here, if the DP became disabled half-way through the year, it is likely they have more than $5200 of taxable income from the first half of the year, and won't qualify as a dependent for 2025.