Can Michael file Head of Household if his son does not qualify as a dependent?

To file as Head of Household, a taxpayer must meet specific criteria, one of which involves having a qualifying person who meets dependent requirements. If Michael's son does not qualify as a dependent, then he would lack a qualifying person needed to meet the criteria for Head of Household status. This means that without a qualifying person living with him or without the relationship that makes his son a dependent, Michael cannot file as Head of Household.

Additionally, the requirements for Head of Household status include being unmarried or considered unmarried, having a qualifying child or relative, and paying more than half the cost of the household where the qualifying person lives. Since the condition specifying a qualifying dependent isn't fulfilled in this case, it directly impacts the ability to claim this filing status.