I fail to see why his tax would either increase or decrease if he CAN be a dependent but was not, unless the educational credits are involved.
"Can" be claimed means he cannot claim himself, but was "not" claimed means he can claim educational credits that normally can only be claimed by the parent claiming him. That is the only difference.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
