Deductions & credits

It is not your son's choice to say he cannot be claimed.   He CAN be claimed.   The rule is that if someone CAN be claimed as a dependent then he must say on his own tax return that he can be claimed as a dependent,

A 17 year old is still your qualifying child.  One downside to your idea of having him claim claim himself is that you would be encouraging a child to commit tax fraud.

(Edited)    I am sure it is not your intention to have your child file incorrectly.   You were just exploring the options, but having your 17 year claim himself is really not an option that you would want for him, despite the short term monetary advantage.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:

Qualifying child

•They are related to you.

•They cannot be claimed as a dependent by someone else.

•They are a U.S. citizen, resident alien, national, or a Canadian or   Mexican resident.

•They are not filing a joint return with their spouse.

•They are under the age of 19 (or 24 for full-time students).

• No age limit for permanently and totally disabled children

  •      They live with you for more than half the year (exceptions apply).

Qualifying relative

•They don't have to be related to you (despite the name).

•They cannot be claimed as a dependent by someone else.

•They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

•They are not filing a joint return with their spouse.

•They lived with you the entire year.

•They made less than $4300  (not counting Social Security)

•You provided more than half of their financial support. More info

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

Related Information:

•Does a dependent have to live with me?

•What does "financially support another person" mean?

•Can I claim a newborn baby?