If he was a full-time student under age 24 it does not ask how much he made since that is irrelevant to claim a Qualifying Child. It asks the two questions in the screenshots that I added to my answer box below. If he can be claimed as a dependent, reguardless of the amount of his income, he cannot claim himself.
While nobody can be compelled to claim a dependent, a dependent cannot claim them self if they can be claimed by another tax payer - the tax law does not allow that.
That is why there are two questions in the interview - *can* you be claimed as a dependent by another taxpayer, and *were* you (or will you) actually be claimed by that taxpayer?
In both cases the dependent will not get their own $4,505 personal exemption. If the answer to the second question is "yes" then the taxpayer claiming the dependent gets it, if the answer is "no" the exemption is lost, but the dependent is then allowed to claim certain educational credits that cannot be claimed by a dependent if they are actually claimed.
See IRS Pub 17 Personal Exemptions - Your Own Exemption
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170848">https://www.irs.gov/pub...>
You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you can’t take an exemption for yourself even if the other taxpayer doesn't actually claim you as a dependent.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
