He is your dependent and you should claim the education credits on your tax return. Since he was under 24, and still a student, he is your dependent. Even if he is away at college, he is still considered to be living with you (IRS considers this a temporary absence). Therefore, you will claim him. He will file a tax return to get any taxes withheld from his income as a dependent, and you will claim any Educational Credits in his behalf. This FAQ explains a bit further: https://ttlc.intuit.com/replies/3301513
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