This is the first year my son has earned a salary, as he did some part time work.
I cannot enter the W2, my understanding is that he needs to be filing his own tax records, and state that someone else can claim him (that is me).
But because he earned under $1000, IRS rules and publication 929 (https://www.irs.gov/publications/p929) leads me to believe that this amount is 12550.
Is this the correct understanding? Can someone confirm this? He doesnt have to file and I dont have to enter that W2?
