In order for you to claim your Son as a dependent, he would have to qualify as your qualifying relative and meet all the requirements to be claimed as a dependent.
His gross income for 2016 would have to be less than $4050. Gross income would include any taxable educational assistance such as scholarships, that he received to pay his tuition. Please refer to page 19 of pub 501 under "gross income test" for additional information. https://www.irs.gov/pub/irs-pdf/p501.pdf
Also refer to pages 4-8 of Pub 970 for information about educational assistance such as scholarships. https://www.irs.gov/pub/irs-pdf/p970.pdf
You would also need to have provided more than half of his total support for 2016. Please refer to page 16 of pub 501 under the heading, "worksheet for determining support" and pages 20-21 under the headings, "support test to be a qualifying relative" and "total support". Please refer to the following FAQ for additional information. https://ttlc.intuit.com/replies/4769956
Additionally, please refer to the chart on page
12 of pub 501 to see if you meet the requirements to claim your child as a qualifying relative. Please note that there are requirements listed above the qualifying
child and qualifying relative sections, and those requirements must be met as
well. https://www.irs.gov/pub/irs-pdf/p501.pdf.
