Since he was a full time student under the age of 24 and lived in your home for over one-half the year you should be able to claim him as a dependent under the Qualifying Child rules. As your dependent you can also claim any education expenses and education credits on your tax return. The dependent cannot claim those credits on their tax return. If he did not have any type of income in 2019 there is no need for him to file a tax return (financial aid is not reportable income)
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
This answer has been verified for accuracy by an Intuit expert employee
