With regards this rule below: what about if only item one DOES NOT applies to the son but the rest of the items 2 & 3 do? Would he not qualified for the refundable part as only ITEM 1 does not applies to him?
You don't qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you.
You were:
Under age 18 at the end of 2016, or
Age 18 at the end of 2016 and your earned income (defined below) was less than one-half of your support (defined below), or
Over age 18 and under age 24 at the end of 2016 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below).
At least one of your parents was alive at the end of 2016.
You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2016.
