It depends. It sounds like your son meets the definition of a qualifying child, if he is a full-time student and lives with you or at school. One of the requirements for a 19 year old is that they must be a full time student. According to the IRS, one qualifies for full-time student status if they were enrolled full-time for a period of at least 5 months. It is important to remember that for purposes of the Child Tax Credit, he does not qualify as he is over 17, but he is a qualifying relative so you may be eligible for the Credit for Other Dependents.
For more information on dependents, please see Rules for Claiming Dependents on Taxes.
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