Should I claim my Son on my taxes?

[ScottW00]

1. He graduated from college May 2020
2. He moved out of my house Aug 2020
3. His rent and utilities are paid for by a trust
4. He is 23
5. He is collecting un-employment and is unemployed
6. He is going to grad school at night
7. Grad school is paid for by his trust

I assume based on the fact that he is getting un-employment and his trust is paying for grad school, and his housing and utiites, He is paying for more than 50% of his support?

[Bsch4477]

If you provided for him until August then he did not provide more than half of his support for the year. In that case you can claim him. 

[ScottW00]

Thank you for the response. Do I have to claim him? What if I don't claim him and he just files his own tax return?

[npierson7]

You don't have to claim your son, he can file his own return. However, you need to do more detailed calculation because in your case you might or might not claim him, all depends who provided more support for him in 2020.  

[NCperson]

and since you CAN claim him, he needs to indicate that on his tax return! 

He is not eligible for the stimulus (as that comes up a lot) if you CAN claim him, even if you don't.