What is Henry's filing status as a divorced, single parent with full custody of his son?

Henry's filing status as a divorced, single parent with full custody of his son is Head of Household. This status is specifically designed to provide tax benefits to single parents who are taking care of dependents. To qualify for Head of Household, Henry must be unmarried or considered unmarried on the last day of the year, which applies to his situation since he is divorced. Additionally, he must have paid more than half the cost of maintaining a home for himself and his son, which aligns with his status as a custodial parent.

Filing as Head of Household allows for a higher standard deduction and potentially lower tax rates compared to the Single status, making it more beneficial for single parents who are supporting their children.