Yes, if your son is a full-time student you can continue to claim him as your dependent and get EIC if you otherwise qualify for EIC.   If he works while he is a student, he can file his own tax return to seek a tax refund but he has to say that he can be claimed as a dependent on someone else's return.  You may claim him until the year he turns 24 as long as he is  a full-time student, and it will not matter how much he earns during that time.  You will also be  the one who can claim the education credits on your return.  A dependent does not claim the education credits.