Since he is under the age of 19 you can claim him as a dependent under the Qualifying Child rules. His income is not relevant for claiming him as a dependent. But he must not provide over one-half of his own support.
He is not required to file a tax return as his income is below the minimum required. However, if he had federal taxes withheld from his wages he should file to get a refund. If he does file a return make sure that he indicates on the return that he cam be claimed as a dependent.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
