Please be aware that as a requirement to qualify for the Recovery Rebate Credit you cannot be claimed as a dependent by someone else. Therefore, if your son meets the requirements to be your dependent then he won't qualify for the Recovery Rebate Credit even if you decide not to claim him.
"You are not eligible for the Recovery Rebate Credit if any of the following applies:
- You may be claimed as a dependent on another taxpayer’s 2020 return (for example, a child or student who may be claimed on a parent’s return or a dependent parent who may be claimed on an adult child’s return)." (IRS FAQ Recovery Rebate Credit )
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