If you can claim your son as a dependent then you can either claim him or not claim him. Your son cannot claim himself as if qualifies as your dependent, even if you choose NOT to put him on your tax return.
In that case, he would check the box saying he can be claimed as a dependent.
If your son is a full-time student under age 24 then there is no income limit for him to be claimed as a dependent.
To be a ‘qualifying child’, you son would have to live with you for more than half the year (going to college still counts as ‘living with you’). Additionally, you would have to provide more than half his support.
$18,000—$25,000 is a lot of income. However, it’s still possible that you could provide more than half his support, allowing you to claim him as your dependent.
Rules for Claiming a Dependent on Your Tax Return
