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If he is your dependent, you claim him as a dependent on your tax return, but you don't claim his income.
He files his own return, but he must select "Someone else can claim me" and "Someone else will claim me" when he starts his return.
If he is your dependent, you claim him as a dependent on your tax return, but you don't claim his income.
He files his own return, but he must select "Someone else can claim me" and "Someone else will claim me" when he starts his return.
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