If your son has 2024 income to enter on a tax return, it goes on a 2024 tax return. He cannot wait and enter it next year on a 2025 tax return, if that is what you mean when you ask "should he wait and file next season." Each tax year is separate--he cannot wait and enter 2024 income on a 2025 return.
So, as you were asked above---is he a full-time student who can be claimed as your dependent? Even if he can be claimed as a dependent, if he had income in 2024 with tax withheld, he can file his own tax return to seek a refund. He just has to say in MY INFO that he can be claimed as someone else's dependent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
