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After you file
No, not if that is his only income.
Here are the filing requirements for a dependent:
"You
must file a return if any of the following apply. 1. Your unearned income was
more than $1,050. 2. Your earned income was more than $12,000. 3. Your gross
income was more than the larger of— a. $1,050, or b. Your earned income (up to
$11,650) plus $350."
June 4, 2019
4:36 PM