Was he under the age of 24? If not, you can't claim him because he made more than $4050. If he can be claimed as a dependent by you, you are the one who can claim qualified expenses paid out of pocket or with loans for credit. If he had scholarships that paid for non qualified expenses such as room and board, they must be claimed on his tax return. If he can't be claimed as a dependent by you, everything is entered on his tax return only.
