Different places have different cut-offs for age. I think most places your son would be considered 1st grade this year. However, that’s the great thing about homeschooling… you don’t need to teach according to what the schools teach. You can teach each child where they are at. Whether that is “behind”, “ahead”, or right on track with their public schooled peers. So if I were you I would take a look at the material and decide if it is the right level for where your son is at right now.