If my son (2) and myself (24) live in the same home as my mother, who will claim head of household, can I still claim my son as a dependent?

[viktoriyab11 · Accepted solution]

Follow this link to see if you qualify for Head of Household? https://ttlc.intuit.com/replies/3288637

The tie-breaker rules will apply when parents and other taxpayers have right to claim dependent. 

If the other taxpayer's AGI is higher than that of any parent for whom the child is a qualifying child, they may choose which one of them claims the child.

If both individuals claim the child, the parent has the superior claim.

If the other taxpayer's AGI is not higher than that of any parent for whom the child is a qualifying child, the child is treated as a qualifying child only of the parent; the other taxpayer may not claim the child even if the parent is willing for that taxpayer to do so.