Chances are he's not your dependent. He can only be your dependent if:
- You lived together the entire year
- He earned less than $4050 of reportable income
- You provided more than half of his support
If he had too much income, he files separately from you. If he does still qualify as your dependent, his w-2 is not reported on your return. He would have to file a separate return stating that he is being claimed on another return by someone else. In this situation, he would be filing to have his federal (and state) taxes refunded to him.
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