Can my son claim commute miles to school?

Hello, 

My son worked his first job this year. He is 17 and it looks like it will be advantageous to still claim him as a dependent with my wife and I but he will file his own taxes and claim as a dependent on our taxes. But can he claim commute miles if he commutes to college next year for tax year 2025? Also he will stop working after he starts college fall of next year. Will he still need to file separately for 2026 or  can we just file him with us since he will have no income starting fall of next year? 

 

Thank you