It sounds to me this is the last year of your residency in the US, is that correct?
If so, very likely you can claim your son on your taxes if he meets all the requirements. Please continue to read:
Per IRS, if you left the U.S. to re-establish your residence in your home country after you met the Substantial Presence Test SPT, (which you might have met), your residency termination date is generally December 31 of the year you leave. (12/31/2019) You are therefore considered a U.S. resident for the entire calendar year. You will be filing a Form 1040 for the whole year report worldwide income and claim your son as your dependent on your taxes if meet the "Credit for Other Dependents" rules from above.
However, you can claim to be a dual-status alien for the year you leave (2019) if you meet the following conditions:
- You are not a U.S. resident during any part of the following year (2020), and
- You establish that, after you left the U.S., your tax home was a foreign country and you had a closer connection to that country.
Also, see IRS resources here: Last year residency
To check the rules if you can claim your son, click here: Credit for Other Dependents
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