You can claim your son if he lived with your for more than 6 months (being away for college counts as living with you) if he is under the age of 24 and full time student;
If his 24 or older, he must have lived with you all year.
Below link provides more details on dependency rules:
okay, thank you. Last year we received a 8400 refund....this year I am having problems breaking 2000. can you look at ours and see what is going on. I have to be missing something.
