@tenacjed
You cannot choose whether your son is your dependent or not. The IRS has rules to determine who is a dependent. You cannot "allow" your son to file as a non-dependent if he is a dependent according to the IRS rules.
You can use Whom May I Claim as a Dependent? on the IRS web site to determine whether you can claim your son as a dependent. Or see "Dependents" starting on page 11 of IRS Publication 501.
If, according to the IRS rules, you can claim your son as a dependent, then he must check the box on his tax return indicating that someone can claim him as a dependent, whether or not you actually claim him on your tax return.
