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MaryK1101 gave the correct advice.  I would add that you should not go by just the 1098-T. 

To be a considered a student for the Dependent Requirement, the student only needs to be fulltime at least part of at least 5 months. 

So if your son started attending full time in August through December, he would fulfill the requirement of being a student in order to be claimed as a dependent. 

If your son was under 24 in 2022, attended full time at least part of at least 5 month, it DOES NOT MATTER what he earned, only who supplied his support. 

A student could earn half a million dollars, but if they stuck that in a savings account and their parents paid more than half of the student's support, the student would still be the parent's dependent. 

For the education credits, "at least half-time" is the requirement for the American Opportunity Tax Credit 

"At least one course" is the requirement for the "Lifetime Learning Credit"

 “I keep hearing others talk about as long as your dependent is under 24 and attends college full time, the income test is null void, is that true? or does the support test come into play as well?”

True, the INCOME the student earns does not matter, the support test does. 

To be a dependent, they must be EITHER

Qualifying Child     (income not a factor, support is)

OR

Qualifying Relative     (Income IS a factor as well as support)

Below is a chart that shows the two types, note that being away at school is the same as living at home. 

A student living at school is considered as living at home.