Dependent college student who has eared $15,000 in 2016. only fica and Soc Sec paid. Doesn't he need to file return as well?

[buddyroll]

I claim him on my return. He needs to file right, but wondering if all $15,000 is taxable, or if the first 5,700 is still excludable since he is still in school

[Phillip1 · Accepted solution]

The income does need to be reported on his tax return, and he needs to file. 

Since he is being claimed as your dependent, he will only have a 6,300 dollar standard deduction. He will owe tax on this return. The tax on 15,000 dollars of wages on a dependent return would be about 870 dollars.