It sounds like he would qualify as your dependent since he did not make more than $4,050. See the other requirements below. If this was self employment income he would be required to file a return since it is more than $400. If it is not he can file a return to get back his withholdings. Be sure that on his return he says that he can be claimed as a dependent on someone else’s return.
The
4 tests that will qualify a relative as a dependent are:
- Qualifying
Child: They
are not the “qualifying child” of another taxpayer or your “qualifying
child”.
- Gross
Income: The
dependent being claimed earns less than $4,050 in 2017.
- Total
Support: You
provide more than half of the total support for the year.
- Member
of Household or Relationship: The person (a friend, girlfriend, non-blood
relative) must live with you all year as a member of your household.
https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/who-can-i-claim-as-a-dependent-...
