What is in Box 1 of his W-2? If it is $15,000, remember that he is entitled to a standard deduction, even as a dependent. if the amount in Box 1 is incorrect, you will need a corrected W-2. The amount that is entered on the tax return must match what the IRS receives.
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2020 is limited to the greater of: (1) $1,100, or (2) your earned income plus $350 (but the total can't be more than the basic standard deduction for your filing status). Single under age 65-$12,400.
