Why couldn't i file as head of household

[mpqk-lottery1]

The option was never offered to me when selecting filing type. I understand I could not claim my son as a dependent because he made over $4K limit but I should still of been able to file as head of household as he lived with me the whole year and I supported him.

[Texas Roger · Accepted solution]

For you to meet the requirements to file as head of household, you must claim a qualifying person as a dependent on your tax return. Since you didn't claim a dependent, you can't file as head of household.