If his income was reported on a W-2, he is not required to file a tax return and you do not enter his income on your tax return. If federal income tax was withheld, he can file a return to get a refund. If he files a return, he must indicate that he can be claimed by someone else.
If his income was reported on a 1099-MISC or no form, he must file a return to pay self employment tax since the amount was over $400.
If he files a return, you would create a new account for him to use.
