@Lady J in MN
Q. In the section showing the three items for qualifying relative, are all three required?
A. Yes; relationship, income, support.
Q. CAN you file as HOH and claim no dependents?
A. No. It's possible, but, not in your situation. It's a situation for divorced parents with a qualifying child.
Q. WOULD he still get his own relief checks if he had "claimed himself as a dependent"? He made way less than the $4300 last year.
A. The reason you're not getting an answer is: it's complicated. If he doesn't check the box, on form 1040, saying someone else can claim him as a dependent, he will get the $1800 (1200 +600) recovery rebate credit on his 2020 tax return. The $1400 third stimulus is tied to his/your 2021 return. But, like you said the $1400 will go to somebody (you, if you claim him; him if you don't). The first two stimuluses don't work that way; he must claim himself on his 2020 return.
Q. Is it worth him and myself both amending our returns, showing him as my dependent?
A. The only way to be sure is prepare returns both ways and compare. Depending on your income, Head of household and the other dependent credit probably come out to about the same $1800 he would get, maybe a little less. "Costing me a few thousand" doesn't sound right, since he can only be a "Qualifying relative", not a "qualifying child" (no EIC or child tax credit).
Technically, it's not optional. If he qualifies as your dependent, he cannot claim himself (he must check the box saying he can be claimed by someone else).
