Since your son was under age 24 at the end of 2016, his income doesn't need to be under $4050 for you to claim him. He will qualify as your dependent under the rules of a qualifying child and being away at college will be considered a temporary absence. Therefore, he will be considered a member of your household for the entire year if he normally lives with you.
If you meet the requirements below, then you qualify to claim your son.
-
Relationship: Must be your child, adopted child, foster-child,
brother or sister, or a descendant of one of these (grand or nephew).
-
Residence: Must have the same residence for more than half
the year.
-
Age: Must be under age 19 or under 24 and a full-time
student for at least 5 months. They can be any age if they are totally and
permanently disabled.
-
Support: Must not have provided more than half of their
own support during the year.
-
Joint Support: The child cannot file a joint return for the
year.
