You son will have to amend his tax return, to indicate that he is being claimed as a dependent on your return.
In the meantime, you won't be able to e-file your return claiming your son as a dependent. You can:
- Remove your son as a dependent from your return and e-file.
- Print and mail your return, along with a note of explanation that your son is amending his return to remove the exemption he claimed for himself.
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