Jel6
Level 1

At what point does my son need to file?

I have always filed head of household, claiming my son as a dependent. He has worked since he was 14, but turned 18 in 2023. 

He lives with me, I pay for all of his expenses including medical insurance. 

At what point does he need to file on his own or do I have to record his income on any of my returns? He graduated from highschool in 2023 and is not currently a college student.