Yes, you can claim him as a qualifying relative to be able to file as head of household.
Qualifying relative
A child that is too old to qualify as a child might be able to qualify as a relative for Head of Household. A qualifying relative would be:
- Your mother or father (including your stepfather or stepmother), if you're qualified to claim them as a dependent (even if you're not claiming them as such) OR
- A relative related by blood, legal adoption, or marriage other than a parent (see the full list of qualifying relatives below) AND lived with you for more than half the year AND that you're able to claim as a dependent (even if you're not claiming them as such).
- Qualifying relatives:
- Your brother, sister, half brother, half sister, stepbrother, or stepsister.
- Your grandparent, or other direct ancestor, but not foster parent.
- A son or daughter of your brother or sister.
- A son or daughter of your half brother or half sister.
- A brother or sister of your father or mother. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Head of household qualifications
You can qualify for Head of Household if you:
- Were unmarried as of December 31, 2021 and
- Paid more than half the cost to run your (or a qualifying parent's) home this year (rent, mortgage, utilities, etc.) and
- Supported a qualifying person.
If you were still legally married as of December 31, 2021, and a child lives with you, you can qualify for Head of Household under a slightly different set of rules.
After you answer all the questions about yourself and your dependents at the beginning of your return, we'll let you know if your situation qualifies for Head of Household.
You can also revisit these questions by selecting My Info (online) or Personal Info (software), and then selecting Edit next to your name or your dependent's.
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