There are two options and you can choose which one benefits you the most.
1. You keep him as a dependent on your taxes hence he is required to file his own taxes.
Per IRS, a dependent is required to file if he or she is a:
- Single dependent under age 65, not blind, and any of these apply:
- Your unearned income was more than $1,050. Your earned income was more than $12,000.
- Your gross income was more than the larger of:
- $1,050
- Your earned income up to $11,650 plus $350
2. You don't claim him and he doesn't file his taxes.
