My son lives with me & pays no household expenses. He's 25 - not a dependent. TT says I have to file Single as I don't pay more the 50% of household. I pay 100%. Why?

[DoninGA]

"He's 25 - not a dependent" if he is not a dependent why do you have him entered on your tax return?

You must have a dependent that is related to you and provide over one-half the cost to maintain the home to be eligible for the Head of Household filing status.  You were asked if you provided over one-half the cost to maintain the home, you should have answered Yes.  Assuming you were claiming him as a dependent.

[DianeW777 · Accepted solution]

It is correct.  You must pay more than half of the expense for a home for a person you can claim as a dependent.  Since your son is not your dependent, Single filing status is what you must use.

You can qualify for Head of Household if you:

1. Were unmarried as of December 31, 2023 and
2. Paid more than half the cost to run your (or a qualifying parent's) home this year (rent, mortgage, utilities, etc.) and
3. Supported a qualifying person.

For more information you can use this link:  Do I qualify for Head of Household in 2023?