Deductions & credits

ok so just to confirm  

my Wife and i file jointly  if we claim 50%  we owe 4000.00  if we claim 10% we get 260.00 refund 

if my son takes 50% he gets 900.00 refund if he takes 90% he gets 1200.00 refund  

 

seems like something isn't right with this , but if its legal?  then that works for me