@boggs3201 You didn't ask, but I want to make you aware of something you might want to consider. If you do not claim your son as a dependent, you cannot claim the American Opportunity Credit or the Lifetime Learning Credit for his tuition and fees, even if you paid the tuition and fees. He can claim the credit on his own tax return, even for expenses that you paid, but the credit might be more valuable to you than to him. So if you have the option to claim him, you should take this into consideration.
