To claim HOH with a 24 year old person, that person MUST be your dependent.
The section you quote only applies to divorced or separated parents who live apart and the only reason the child is not claimed is because the non-custodial parent is claiming the minor child as a dependent. The parent must be ABLE to claim the child even if they do not.
Look more closely at that publication.
You cannot claim your relative because of age and income. You are not ABLE to claim.
**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.**
