Head of Household

[California]

Can I still claim Head of Household?  My son lives with me.  He finished college last year.  He has a job now and made 22,000 in 2024.  I still provide more than half support for him and he lives with me.  He has a disability which is Autism.  He has an official diagnosis from his doctor, but he is not getting social security for it.  Because he has a disability, and he lives with me and I provide more than half his support, is this enough to claim head of household?

[MonikaK1]

In order to use head of household filing status, you must meet certain criteria. To file as head of household, you must:

• Pay for more than half of the household expenses
• Be considered unmarried on the last day of the tax year, and
• You must have a qualifying child or dependent.

For your son to qualify as a Qualifying Child, he would have to be considered permanently and totally disabled. Otherwise, to qualify as a Qualifying Relative dependent, he would have to meet the gross income limit of $5,050 for 2024 ($5,200 for 2025)

Your child is permanently and totally disabled if both of the following apply:

• Your child can't engage in any substantial gainful activity because of a physical or mental condition.
• A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

Based on the facts stated, you don't have a qualifying person for Head of Household filing status even though you provide over half the cost of maintaining a household and over half of your son's support.

Please see this TurboTax tips article and IRS Publication 501 for more information.