Also, if he is filing a tax return he may claim himself as a dependent. If he claims himself then you cannot claim him . Figure out the most advantageous tax break because the person that claims the dependent may also be entitled to ATOC Education Tax Credit.
Sounds like your son had scholarships so there may not be an ATOC credit available. The American opportunity credit (ATOC) allows taxpaying students or their parents the opportunity to reduce the cost of attending college.
Based on the information you provided, I agree with you that your son is most likely providing more than 50% of his total support.
The IRS defines a dependent as a qualifying child under age 19 (or under 24 if a full-time student) or a qualifying relative who makes less than $4,300 a year (tax year 2021). A qualifying dependent may have a job, but you must provide more than half of their annual support.
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