No, you can not claim your son as a dependent on your tax return if he is claiming an exemption for himself on his own tax return.
However, if your son meets the definition of a "qualifying child" and he is only filing a tax return to claim his refund, you may be able to claim him as a dependent as long as when he files his tax return, he does not claim an exemption for himself on his personal tax return but instead only takes the claim for a standard or itemized deduction (In TurboTax, you son would need to answer "yes" on his tax return to the question that someone else can claim his on their tax return (under the personal Information section)
There are 5 tests to
claim a "qualifying child" on your tax return (TurboTax will guide
you through this section)
- related to
you—your son,
daughter, stepchild, adopted child, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for example, your
grandchild, niece, or nephew).
- under age 19
(or a student under 24)—the child must be under age 19 at the end of the tax
year, or under age 24 if a full-time student for at least five months of
the year, or any age if permanently and totally disabled at any time
during the year.
- not
self-supporting—did
not pay for over half of his or her own support during the year.
- lives with
you—either for
more than half of the year or falls within special rules for children of
parents who are divorced, separated, or living apart (temporary absences
for things like schooling, medical treatment, vacations, business, or
military service don’t count.)
- U.S. citizen
or resident—a
U.S. citizen, U.S. national, or resident of the United States, Canada, or
Mexico for some part of the year.
So your only choices are that he is either a dependent (you can claim him) or not a dependent (you can not claim him).
