Furthermore, there is a rule that says IF somebody else CAN claim him/her as a dependent, he is not allowed to claim his own exemption. If he has sufficient income (usually more than $6350), he can & should still file taxes; he just doesn’t get his own $4050 exemption (deduction). In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.
Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.
If she had less than $6350 of income, she gets no benefit from Claiming herself. If she has more than $6350 she will pay 10% tax on everything over. For example, if her total income was $9000; her tax will be (9000-6350 = 2650 x 10% = $265.
