Hal_Al
Level 15

Get your taxes done using TurboTax

Yes, if that is his only income. The income is below the $4050 limit. That assumes you meet the other rules; he lived with you all year and you provide most of his support.

He will have to file a tax return of his own. He will not claim his own exemption ("claim himself"), since you will be doing that. He will owe no income tax, but must pay social security and medicare tax on his net earnings.