Yes, you can claim your son as a dependent*.
Yes, you can claim the trade school tuition payments**.
*There are two types of dependents,
"Qualifying Children"(QC) and standard ("Qualifying
Relative" in IRS parlance even though they don't have to actually be
related). There is no income limit for a QC but there is an age limit, a
relationship test and residence test. Only a QC qualifies a taxpayer for the
Earned Income Credit and the Child Tax Credit. They are interrelated but the rules
are different for each.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
1. He is under age 19, or under 24
if a full time student for at least 5 months of the year, or is totally &
permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are
considered third party support and not as support provided by the student.
3. He lived with the parent
(including temporary absences such as away at school) for more than half
the year
Even if your son does not qualify as a QC, you may claim him as a standard dependent because he made less than $4050.
**To be eligible for the
tuition credits or tuition & fees deduction, the course must be taken at
"an eligible institution". The school should be able to tell you if
it is an eligible educational institution. In general, an eligible educational
institution is an accredited college, university, vocational school, or other
postsecondary educational institution, including accredited, public, nonprofit,
and proprietary (privately-owned, profit-making) postsecondary institutions.
Additionally, in order to be an eligible educational institution, the school
must be eligible to participate in a student aid program administered by the
Department of Education. If they issue a 1098-T they are probably an eligible
institution.
Enter your school at the link
below, to see if it's on the dept. of education list.
https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN
