If your son is a full-time student in 2019, then you can claim him as a dependent if his earnings from employment are not more than half his total support needs. Full-time student means he attended school full-time, as defined by the school, for at least one day in at least five different months of the year. So a graduating high school senior would be considered a full-time student for the entire year even though they graduated in May or June. Support means the total amount of money spent on his care and upkeep, including housing, medical expenses, entertainment, tuition, and food. If he provides more than half his own support over the entire year, then he can’t be a dependent even if he meets the full time school and residency requirements.
If he is not a full-time student in 2019, then you probably can’t claim him as a dependent because his earnings from the Navy will be more than $4200.
