Can i claim head of household if i my son in college lives with me but i don't claim him, he claims himself. we are the only two living in my house?

[DoninGA]

If he is under the age of 24 you may be able to claim him as your dependent under the Qualifying Child rules if he meets all the requirements under the rules.

If you can claim him as a dependent and he is going to file a tax return he MUST indicate on his tax return that he is a dependent.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[xmasbaby0]

No.   In order to file as HOH you must have a blood related dependent to claim.   Why are you not claiming your college student son?   Is he younger than 24?   Is he a full-time student?    If he CAN be claimed then he does not have the choice to say he is "claiming himself."   

Am I Head of Household?

https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household

https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,400 in 2022.
• You provided more than half of their financial support.

[xmasbaby0]

https://ttlc.intuit.com/community/dependents/help/when-do-i-have-to-answer-yes-to-being-claimed-as-a...

[Opus 17]

Some very long answers...let's be brief.

1. If your child can be claimed as a dependent, he must answer "I can be claimed as a dependent" on his tax return if he can be claimed, even if he doesn't want to be claimed. (See the rules below.  You are not required to actually claim your child, but even if you don't for some reason, they must answer they can be claimed if that is the case.) 

2. You can file as HOH if you 

a. actually claim your child as a dependent

b. your child lives in your home more than half the year

c. you pay more than half the cost of maintaining the household.

3. You can't claim your child as a dependent if your child answers "No, I can't be claimed as a dependent by someone else."  That will raise a red flag and be blocked and investigated by the IRS. 

[Texas Roger]

The time a college student lives away at college is considered living with you in hour home for tax purposes.

[user17525636285]

@xmasbaby0 Blood really?!? Ever heard of adoption 🤦🏻‍♀️ You sound ignorant. 

[Hal_Al]

Q. Can I claim head of household (HoH) if  my son in college lives with me but I don't claim him, he claims himself?

A. No.

The person qualifying you, for HoH,  must be your dependent.  The only exception is when the child lives with you, but is claimed by the the non custodial parent, as a dependent.

As others have already stated, most full time college students, under 24, still qualify as a dependent, regardless of their income. With the tax law change, effective 2018 (and renewed in 2025), most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased. However, they only qualify for an education credit, if they are not a dependent.

Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim himself. If he has sufficient income (usually more than $14,600 [for 2024]), he can & should still file taxes. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.  TT will check that box on form 1040.