Yes there are minimum filing requirements. The simple answer is he doesn't need to file if he has less than $6300 of income. State requirements vary. The general rule is if you don't have to file a federal return, you don't need to file state. There are exceptions. Look up your state at https://ttlc.intuit.com/questions/2903200-do-i-need-to-file-a-state-return
You do not report his/her income on your return. If it has to be reported
at all, it goes on his own return. If your dependent child is under age 19 (or
under 24 if a full time student), he or she must file a tax return for 2016 if
he had any of the following:
1. Total income (wages,
salaries, taxable scholarship etc.) of more than $6,300 (2016).
2. Unearned income (interest,
dividends, capital gains) of more than $1050 (2016).
3. Unearned income over $350
and gross income of more than $1050
4. Household employee income
(e.g. baby sitting, lawn mowing) over $2000 ($6300 if under age 18)
5. Other self employment
income over $400, including box
7 of a 1099-MISC
Even if he had less, he is allowed to file if
he needs to get back income tax withholding. He cannot get back social security
or Medicare tax withholding.
He doesn’t get his own $4050 exemption
(deduction), when he files. In TurboTax, he indicates that somebody else can
claim him as a dependent, at the personal information section.
