he's a qualifying child (dependent) if he meets these conditions. i have skipped the requirements he already meets
Qualifying child
- Same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
- Hasn’t provided over ½ his own support
- he isn't filing a joint return.
he must file his own return if any of the following apply.
• his unearned income was over $1,100.
• his earned income was over $12,550.
• his gross income was more than the larger of—
• $1,100, or
• his earned income (up to $12,200) plus $350.
other situations to file:
to get back federal withholding from wages - box 2
he was paid as self-employed more than $400, he will owe self-employment taxes
if he needs to file he must indicate on his return that he can be claimed as a dependent regardless of whether you do so or not
NOTE: the above are only for federal purposes. If there is a state income tax, the filing requirements are likely much different
