Yes. For 2021, the standard deduction for dependents is limited to the greater of $1,100 or your earned income plus $350 (but the total can't be more than the normal standard deduction available for your filing status).
Based on your son's income, he is able to take to full standard deduction $12,550.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
