MinhT1
Expert Alumni

Deductions & credits

You can claim your son as a dependent if he did not provide for more than half of his own support, which is the case as he earned only $1,900.

 

You do not report his income on your return.

 

If he was an independent tutor (not an employee), he is required to file a tax return. He will to pay self-employment tax. He must indicate on his return that he can be claimed as a dependent by someone else.

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