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Last year I claimed my college son as a dependant on my taxes. He had made $8000 so he filed his own return and did check the box that someone else could claim him. He had to pay over $1200 in self employment taxes. Now I am seeing he may not have needed to even file because of his low income even with me taking his deduction. Is this correct? Is there a way to get that money back? Is it ok for him not to file on his own this year with income under 12000 if he filed last year? Thank you.