If your son is under 19 years of age or, if a full-time student and under 23, you do not have to worry about how much money he makes in order to claim him as your dependent. Also, you do not include his earned income on your tax return. That is his money and his responsibility to file a tax return if necessary. For 2016, a single person would have to file a tax return if their earned income is greater than $6,300 or unearned income is more than $1,050. Earned income is from working at a job and unearned income is from interest and dividends.
