He files his own tax return and indicates on his return that he can be claimed as a dependent if you are claiming him as a dependent on your tax return.
He is required to file a tax return since his self-employment income is greater than $400. He will have to report the self-employment income from the Form 1099-NEC on a Schedule C, included with his tax return, and any associated expenses related to the self-employment. He also reports the income from the W-2 on his tax return.
