Tax client has 23-year old son who is in college.

Tax clients income is too high to qualify for any Education credits.

Tax client has claimed son on all previous tax returns and has received the "OD" credit.

This year, the OD credit is $500.

The son has nominal W-2 income of $300.

Can the son file his tax return, claiming himself, in order to get EIP3 of $1,400. Which is $900 better than his father getting the OD credit of $500.

Or, is the father obligated to claim his son on his tax return?

Thanks for your knowledge and guidance.

Jabbo