File your own tax return that claims him as a dependent by printing, signing and mailing it. It will be processed differently, and you will still get your refund, and any child-related credits such as EIC that your qualify for. It will take up to a year, but eventually the IRS will sort out whether he could be claimed or not. He faces repayment of his refund based on claiming his own exemption, and penalties. Maybe by next year he will have learned something.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
