Correction on posting IRS table 2 of pub 501, page 4.
You must file a return if any of the following apply.
1. Your unearned income was more than $1,150.
2. Your earned income was more than $12,950.
3. Your gross income was more than the larger of:
a. $1,150, or
b. Your earned income (up to $12,550) plus $400.
Your son still have no filing requirement:
1. No unearned income;
2. Earned income is no more than $12,950;
3. Earned income is less than $2,400.
Thank you.
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