My wife and I have an 18 year old son in college. We provide 100% of his support. In 2025 he earned $300 from one summer job and an additional $375 from a second job. No taxes were withheld. That was his total earned income. Both were reported on 1099s. 1. Can we still claim him as a dependent? does he have to file a tax return? 3. Can he use the earned income to fund his ROTH IRA?
