There are all kinds of CPA's (Certified Public Accountants). Many do accounting and have very limited (if any) tax law knowledge.
Then see IRS Publication 17 (page 23) and read the HOH rules yourself. You will note that it says nothing about disabled, but it does say that you must have a related dependent and a dependent cannot claim themself.
https://www.irs.gov/pub/irs-pdf/p17.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
