My grandson is 16 with no income and a student. he stays with me can i claim head of household. my son has custody and claims him as a dependent on his tax return

[Hal_Al · Accepted solution]

No. You must be claiming the dependent in order to claim Head of Household.

[viktoriyab11]

Only one person can claim dependent on his tax return.

Note! If your AGI is higher than that of any parent for whom the child is a qualifying child, both of you may choose which one claims the child.

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

If your 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.