Since your son was under age 24 at the end of 2016, his income doesn't need to be under $4050 for you to claim him. He will qualify as your dependent under the rules of a qualifying child and being away at college will be considered a temporary absence. Therefore, he will be considered a member of your household for the entire year if he normally lives with you.
If you meet the requirements below, then you qualify to claim your son.
Since your son was under age 24 at the end of 2016, his income doesn't need to be under $4050 for you to claim him. He will qualify as your dependent under the rules of a qualifying child and being away at college will be considered a temporary absence. Therefore, he will be considered a member of your household for the entire year if he normally lives with you.
If you meet the requirements below, then you qualify to claim your son.