If your son claimed a dependent on his tax return, you can not claim him as your dependent regardless of his student status.
If your son wants to amend his return and remove the dependent, as well as his self-exemption, then you can claim him. There's several things you need to be aware of.
- If your son has already filed his 2017 tax return and it was accepted by the IRS, if he chooses to amend it to remove his son and his self exemption, amended returns can not be e-filed. The IRS says so. He will have to print, sign (both the 1040 and 1040X) and mail the tax return to the IRS.
- If your son already e-filed his return and it was accepted, then the IRS computers already have his SSN marked as "claimed" by a self-exemption. Amending his return will not change that fact in the IRS computers in a timely manner. (Amended returns can take 16 weeks or longer to process this time of year) So if you claim him you too will have to print, sign and mail your return to the IRS this year.
