Yes, if he is going to be a student for less than 5 months, then he won't be a "qualifying child". He could then only be a dependent if he meets the tests for an Other Dependent, which include the Gross Income test ($4,700 for 2023 and $5,050 for 2024) as well as residency.
Your son might be able to claim an education credit on his own return for 2024.
To be eligible for AOTC, the student must:
- Be pursuing a degree or other recognized education credential
- Be enrolled at least half time for at least one academic period* beginning in the tax year
- Not have finished the first four years of higher education at the beginning of the tax year
- Not have claimed the AOTC or the former Hope credit for more than four tax years
- Not have a felony drug conviction at the end of the tax year
*Academic Period can be semesters, trimesters, quarters or any other period of study such as a summer school session. The schools determine the academic periods. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.
Even if he doesn't qualify for the AOTC because he wasn't a student long enough, your son may be able to claim the Lifetime Learning Credit. See this IRS article for more information about the Lifetime Learning Credit.
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