Hi Farihabarnes,
Thank you for reaching out to Intuit's TurboTax Ask the Experts Event. Congratulations to your son on his great internship! Yes, your son would need to file his own tax return with the IRS and California. You can still claim him as a dependent as long as you provided over 50% of his support which is extremely likely. You can also try claim any education credits such as the American Opportunity Credit that you are eligible for based on income limits. When your son files his tax return he needs to state that he is being claimed on someone else's tax return so that you both don't try to claim him.
Have a great day!
AnthonyC_CPA
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