Your son filed a Form 1040 for 2018 since there are no more 1040EZ forms as of 2018 returns and beyond. You do not say how old he is or if he is a full-time student for 2019. Whether you itemize or not has no relevance to whether you claim him as a dependent.
If your son is under the age of 24 and has been a full-time student for 2019 he can most likely be claimed as your qualifiying child dependent, no matter how much he earned himself. Even if he lived away at school, living at school is a "temporary absence" so you can say he lived with you. When/if he files his own tax return he MUST say on it that he can be claimed as a dependent on someone else's return. The education credits go on YOUR tax return if he is your dependent.
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2018 taxes as long as they meet the following requirements:
Qualifying child
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children
• They live with you for more than half the year (exceptions apply).
Qualifying relative
• They don't have to be related to you (despite the name).
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,150 in 2018
• You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
Related Information:
• Does a dependent have to live with me?
• What does "financially support another person" mean?
• Can I claim a newborn baby?
**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.**
