If your son is 19 and a full-time student you COULD claim him as a dependent. Why did you think you could not? You lost the child tax credit when he turned 17, but you could still claim him as a dependent and get the personal exemption for him and possibly EIC if you qualified. Examine your tax returns from those years--did you enter him as a dependent? Look on line 26 of your 1040A or line 42 of your 1040 to see how many exemptions you claimed. If you did not claim your son as a dependent on your past returns, you can amend to change that. Post back for further help with amending if you need help.
Since he is your dependent while in college (until he reaches his 24th birthday) you can be claiming the college expenses on your tax return, too.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
