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You have not mentioned when he turned 19 or whether he was a full-time student in 2023.   If he was 19 before the end of 2023 and he was NOT a student in 2023, you cannot claim him if he had over $4700 of income in 2023.

If he was younger than 19 at the end of 2023, you can claim him as a dependent even if he earned more than $4700, or if he was a full-time student in 2023, you can claim him even if he earned more than $4700.

If he can be claimed as someone else's dependent, he can still file his own tax return to seek a refund of tax withheld from his paychecks, but he MUST say on his own return that someone else can claim him.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2023 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.

Qualifying relative

• They don't have to be related to you (despite the name).
• 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 lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.