If you are married, you cannot take head of household, so all the rest of this doesn't matter.
Here are the conditions for your son & grandson to be dependents.
Yes, you can if they meet these criteria:
- They are not claimed as dependent by anyone else.
- They are US citizens.
- They live with you. They must live at your residence all year.
- They made less than $4,400 in 2022.
- You financially support the. You must provide more than half of your relative’s total support each year.
I expect that your son earns in excess of $4,400. So, he would not qualify as a dependent; however, your grandson could.
If you claim your grandson, your son cannot. The significant difference is in the standard deduction.
For single taxpayers and married individuals filing separately, the standard deduction is $12,950 in 2022.
For heads of households, the standard deduction is $19,400.
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