Nothing. He may not have to file.
A dependent must
file his/her own tax return if:
- His earned income (from her job)
is above $12,000;
- Any unearned income (interest,
dividends, etc) is above $1,050;
- His income was from
self-employment [he was issued a 1099-MISC and not a W-2] and is $400
or more; or
- He wants to get back any taxes
withheld.
If he wants to file a return, he can do so now. It's doubtful the IRS will impose a late filing penalty.
IMPORTANT: If your son does
file his own return make sure he indicates on it that HE IS A DEPENDENT OF
SOMEONE ELSE.
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