Was he a student in 2020? If your son is a full-time student you can claim him as a dependent to age 24. Please review the criteria for claiming a dependent:
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:
Qualifying child
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
No age limit for permanently and totally disabled children
•They live with you for more than half the year (exceptions apply).
Qualifying relative
• They don't have to be related to you (despite the name).
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4200(not counting Social Security)
• You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
This means if your son has his own income and files a tax return he MUST say on his return that he can be claimed as a dependent on someone else's return. And if he is a dependent on your tax return, the education credits go on YOUR tax return. Dependents cannot get education credits.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.
The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.
Since your son will be over 19, at year end, he must have been a full time student for at least 5 months to be a QC. His income must be less than $4200, for him to be a standard dependent ("Qualifying Relative").