If he is under the age of 19 then you can claim him as your dependent under the Qualifying Child rules if he meets all the requirements under the rules.
If we worked for an employer and receives a W-2 and his wages were less than $12,950 he would need to file a tax return if taxes were withheld from his wages to get a tax refund.
If he was self-employed and had income of $400 or more he must file a tax return to report his self-employment income and expenses. In either case he must indicate on his tax return that he can be claimed as a dependent.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
