Congratulations to your son on his first job! You are correct that you will still claim him on your joint return as a dependent for 2023.
Depending on how much he earned, your son may be required to file a return on his own, and even if he isn't required to file one, if he has had any federal income tax withheld, he will want to file a return to claim a refund if he did not actually have a tax liability this year. When he prepares his return, he just needs to be sure to check the box that states "I can be claimed as a dependent on someone else's return."
Parents of young adults can continue to claim their son or daughter as their dependent until age 24, if the parent is providing more than half of the child's support, and if the child was a full time student for at least 5 months during the year. If your son lives at home during the summer months, and school the rest of the year, he's considered to have lived at home with you all year. You can take any education credits on his behalf (his college will issue a 1098-T to him, and he can provide it to you.)
If he is supporting himself, rather than getting the majority of his support from you, then he would claim himself, and you would not claim him as a dependent. In this situation, he would claim his own education tax credits on his return using his 1098-T information.
Addressing the second half of your original question, there is no deduction for mileage when commuting to college. It's not even allowable as an education expense in the education credits section!
Clarissa
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