It depends on who provided over half his support. If you provided over half of his support for 2017, then you would be entitled to claim him and he would file, but not claim himself.
If your son, however, provided over half of his support for 2017, then he can file and claim himself.
The IRS rule is if he CAN be claimed on another person's return he cannot claim his own exemption. If your son qualifies as a dependent and files his own tax return, then he must properly check the box that says that he can be claimed on someone else's return, even if you do not file or claim him.
Here are the dependent guidelines. If he doesn't meet all these criteria to be your dependent, then he can claim himself on his own tax return.
- They are related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They are under the age of 19 (or 24 for full-time students).
- They live with you for more than half the year (exceptions apply).
- You must provide more than 50% of their support, which is the cost of basic life necessities such as food, lodging, clothing, medical and dental care, education, transportation, utilities, and so forth.
