If my son turned 19 in July 2020 and will be enrolled in college for Spring 2021, can I still claim him?

[xmasbaby0]

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.

Related Information:

• Does a dependent have to live with me?

• What does "financially support another person" mean?

• Can I claim a newborn baby?

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.

[Hal_Al]

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").

[Carl]

Did your son graduate high school in 2020? If yes, then the below statement is true.

 - Was a full time student for any one semester that started in the tax year.

If he graduated high school on or after May 1, 2020 then he meets the 5 month minimum enrollment requirement for the 2020 tax year.