You are not required to claim your son. But your son is required to say on his own tax return that he CAN be claimed if he could be claimed---whether you claim him or not.
For your son:
https://ttlc.intuit.com/community/dependents/help/when-do-i-have-to-answer-yes-to-being-claimed-as-a...
Your son's refund is going down by $1400 because he is not entitled to that $1400 recovery rebate credit.
**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.**
