The equation Ive seen for enough income to file is always based on dependency. For tax purposes he is not my dependent. Just my son. Iḿ guessing but $358 does not seem like it would trigger a tax return. The cap gain was reported on a 1099B. It was from a brokerage account set up as a UTMA with both our names on it. His SS# is on both notices, the SSA and the B
