You should claim your son as a dependent on your tax return for 2022.
He can file his own tax return as a dependent by not claiming himself if any federal taxes were withheld from his wages. The taxes would be shown in Box 2 of the W-2 and would be refunded as he probably does not have a tax liability. If no taxes were withheld, he does not need to file a return.
You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 taxes as long as they meet the following requirements:
Qualifying child
- They're related to you
- They aren't claimed as a dependent by someone else
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
- They aren’t filing a joint return with their spouse
- They're under the age of 19 (or 24 for full-time students)
- No age limit for permanently and totally disabled children
- They lived with you for more than half the year (exceptions apply)
- They didn't provide more than half of their own support for the year
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