Claiming Head of Household

My son left for basic training (boot camp) in the military in February 2024.
He graduated in May 2024. Then at the end of May he was required to go infantry school. Although he was to finish in August, he finished September 11. Unfortunately CSULB already started classes. He was told he’d have to start in January 2025.
He was 19.
I provided his home, food, shelter, health care costs, and transportation to and from San Diego.
Am I able to claim HOH and claim him as a dependent in 2024.

posted

Since he was not a full time student in 2024, age 19 or older and he would have gross income in 2024 of $5,050 or more, he cannot be claimed as a dependent.