After you file

Correct - this was my error.    "It seems you nor your son understood that an 18 year old can be claimed as a dependent no matter how much he earned".      thank you!       Follow up question for next year if no changes to current rules. 

1.  Since my son is under 24 and if he is a full time student, I will be able to claim him next year as well no matter his income?   

2. He would file and state that someone else is claiming him as a  dependent?

Thank you for your assistance and support!