choosing not to claim a dependent

[jjs6200]

My 23 year old son was in college for the first 5 months in 2020 and did not provide >50% of expenses from earned income.  He did, however, inherit an IRA from an uncle who passed away and took a $12,400 distribution from it.  Later in the year, he earned $6300 from a job.  
I believe he qualifies as my dependent but this puts him in line to pay the 'kiddie tax' on the income over his $12,400 personal deduction limit if I claim him as a dependent, which I believe I can.  However, his tax bill on the $6300 will be a bit over $2000 while I'd get a $500 deduction.  Can I choose NOT to claim him as a dependent even though I believe he qualifies?  By answering on his tax form that he can be claimed but won't be claimed, his $2000 tax bill becomes a $500 refund.  So as a family, we're $2000 to the good if I don't claim him as a dependent.  Can I do this?  And if yes, what do I need to do on my return to have him not listed as a dependent?  As soon as I answer that he did not pay for >50% of his expenses it defaults to him being my dependent.

[DaveF1006]

The simplest way is to remove him from your return altogether. Select the MY INFO section of your return and scroll down to his name and select the trash icon next to his name. This will remove him from your return and he is free to file his own return.

[jjs6200]

Brilliant!  Thanks Dave.

But when he is asked 'Can someone claim you as a dependent?' on his return, he still needs to answer yes, correct?  Then simply answer NO to the followup question of "Will someone claim you as a dependent"?

[macuser_22]

I fail to see why his tax would either increase or decrease if he CAN be a dependent but was not, unless the educational credits are involved.

"Can" be claimed means he cannot claim himself, but was "not" claimed means he can claim educational credits that normally can only be claimed by the parent claiming him.   That is the only difference.

[jjs6200]

You are correct.  It is the education credits that start to apply to him once he is no longer claimed by me as a dependent.