2 Questions Regarding my dependent and a 1099R

[DivaG_53]

My son was 17 years old for 10 months out of the year for 2019.  He turned 18 on October 25, 2019.  Do I claim him as 17 or 18? Does it matter?

My son received a 1099R from his father's place of employment after his father passed away.  It is addressed to him and to me as his guardian.  My son is a senior in high school and has part time job and files taxes, which one of us claims the 1099R information and where would that  be on the tax form?  I did not see it when I did the estimated refund.

[Critter]

My son was 17 years old for 10 months out of the year for 2019.  He turned 18 on October 25, 2019.  Do I claim him as 17 or 18? Does it matter?  As of 12/31/19 he was 18 ... the program will use that date for the return.  You will still claim him as a dependent and he must indicate that on his return. 

My son received a 1099R from his father's place of employment after his father passed away.  It is addressed to him and to me as his guardian.  My son is a senior in high school and has part time job and files taxes, which one of us claims the 1099R information and where would that  be on the tax form?   The 1099-R & his W-2 go on the child's tax return NOT yours ... you were just the adult that received the minor's check but at no time was it your income.