Child with W2 income

Hi,

 

My 17year old son is a High School student and lived with me throughout the year in California.

He had an income of $1400 for which he received a W2 with no tax deduction.

Does he need to file a tax return? And can I claim him as a dependent on my tax return (and get tax credit) since I took care of all his expenses?

 

Thank you.