If your adult son earns more than $4,150 in 2018, you cannot claim him as a dependent and as you have no dependent, you cannot file as Head of Household.
It also depends upon how old he is, and whether he was a full time student in 2018.
Then you cannot claim him as a dependent as he earned more than $4,150 in 2018.
Thanks. That's what I thought, although a tax accountant keeps insisting otherwise. Yikes!