Thank you for the detailed reply. My son was 23 at the end of 2023. based on what you said I can claim him as a dependent.
You asked why it is advantageous for him not to check the box. My son's income consists entirely of the living stipends from the NSF fellowship. As far as I understand it, these stipends are considered unearned income, which makes him subject to the "kiddie tax". All his income will be taxed at my tax rate, which is much higher than his. It seems unfair to him.
So, since he is eligible to be claimed as my dependent, what happens if I do NOT claim him, but he still checks the box saying he can be claimed? I sssume this is possible. In this case, would he still be subject to the "kiddie tax"? Or would not claiming him on my return means he would not be subject to the kiddie tax?
