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If your 32 year old son had $4700 of income---not counting any Social Security---he cannot be claimed as anyone else's dependent.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
If your 32 year old son had $4700 of income---not counting any Social Security---he cannot be claimed as anyone else's dependent.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
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