Deductions & credits

Hi,

Thank you.  So originally my confusion over is he a dependent or not was that I didnt know how to regard 529 plan & covedell proceeds ownerships when determining if we provide under or over 50% (along with his income) .  Looking at that closer I believe he no longer qualified as a dependent for my return, so we coordinated and I think accurately answered our situation.  Initially I thought we could (still) claim him...which then the whole bifurcate questioning puzzled me.