For federal income tax purposes, if you are claiming him or your child:
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wants a refund at the end of the year, on line #5, number of allowances you are claiming. enter zero (0) exemptions. They will get less money with each paycheck but will get a bigger refund at the end of the year. It is sort of like a forced savings account.
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wants to break even, more or less, not owe too much or get small refund, on line #5, number of allowances you are claiming, enter one (1) exemption.
For additional information, see What is a W-4 Form? - TurboTax Tax Tips & Videos