Rules for Dependents, Exemptions and
Head-of-Household Filing Status
Head of Household filing status, see IRS Publication 504
You generally may claim an exemption for each of your dependents.
Exemptions, see IRS Publication 501
T.C. Memo. 2015-203 discussing HOH and dependency exemptions as well as the 20% section 6662(a) accuracy-related penalty when there is an understatement of tax of the lower of 10% or $5,000 vs. an underpayment / deficiency of the lower of 10% or $5,000.