@Siglerslodge1970 If your son had even $400 of self-employment income he was REQUIRED to file a tax return and pay self-employment tax for Social Security and Medicare.
Do not confuse the rules for W-2 income with self-employment income. The rules are different for self-employment income.
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
If your son has self-employment income of more than $400 again for 2021 then he must file a 2021 tax return. If he can be claimed as a dependent for 2021 then he must say on his own return that he can be claimed as someone else's dependent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
