My son passed away in 2021 and I claimed him as a dependent. Can I take this credit for Senior Head of Household?

[sjc1155]

Please advise

[DoninGA]

On the 2023 tax return if you do not have a qualified person as a dependent you cannot have Head of Household filing status.  If you are not married then you can only file as Single.

You could only claim your son on your 2021 tax return.  You cannot claim him in any years going forward from 2021.

[Opus 17]

Your son is a not a qualifying person for any tax benefits in 2023 if they passed away in 2021. Sorry for your loss.