@Magnie wrote:
mother and son live together whole year. son makes 15000. mother makes 133000.
she provided more than half his support however he claimed himself.
she qualifies for Head of Household status. He is 22 yrs old.
Head of Household - qualifying person has to live with you for more than 6 months and has to be a relative. But does not need to be your dependent,,,,
If he is not a full time student you cannot claim him as a dependent since he had gross income of $4,200 or more. Since you cannot claim him as a dependent then he is not a qualifying person for Head of Household filing status.
Go to IRS Publication 501 Dependents, Standard Deduction, and Filing Information page 10 Table 4 Who Is a Qualifying Person Qualifying You To File as Head of Household? - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=10
