Yes, if your son amends his return to indicate that he can be claimed by someone else, it could affect his refund and he may have to repay the difference.
If he doesn't amend, you can still mail in your return to claim him.
The standard deduction for a dependent is the GREATER of $1100 or your earned income + $350.
Click this link for more info on the Standard Deduction for Dependents (see page 92).
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