Head of Household CANNOT be claimed unless the qualifying person is a dependent on the tax return.
The ONLY exception is for divorced or separated parents with a minor (under age 18) child and the custodial parent released the dependent to the non-custodial parent).
The only way to amend and do that requires lying on the tax return which is tax fraud.
**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.**
