@mathews1016 - best to use the IRS tool to determine whether your child is a dependent or not. However, as other stated, if not in school and earns more than $4400, he can not be a dependent.
https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
whether a dependent or not, his income goes on his tax return and not yours. If he earned at least $12,950 as a W-2 employee he is required to file. Otherwise, there is no filing requirement, but it is the only way to get back any withholdings. State rules may be different.
