How old is your son? Is he a student?
Yes, your son must file a return because he received a 1095-A IF you do not claim him as a dependent.
Yes, if you claim your son as a dependent, you will need to include his 1095-A on your return. If you include it, the premium tax credit will be based on your income, not his. This means you could potentially need to repay the credit he received. If you do claim him as a dependent, he does not need to file a return because the 1095-A will be included on your return. He would not include it on his.
If your son is over 16, then the only real benefit to claiming him, in general, is a $500 Other Dependent Credit. If your son is an adult and not in school, this likely will mean the negatives to claiming him will outweigh the benefits as you wouldn't be eligible for the EITC or other credits. If he is a student then you could potentially claim an Education Credit. Your son should update his income with the marketplace and give them his living situation. If he has no income, he actually does not qualify for the Premium Tax Credit in many states because he would be Medicaid eligible. With $0, for 2022, he would not need to repay the credit, however, as tax laws change regarding the Premium Tax Credit, it is better to be safe than sorry.
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