If your spouse did not work, then you do not enter anything for his income; you do not fill out a non-existent W-2. You can still file a joint return even if only one spouse had income.
Yes, your dependent son can file his own return to get a tax refund of federal and state tax withheld. Make sure he understands that he must say on his own return that he can be claimed as someone else's dependent. He may get a refund of the amounts in boxes 2 and 17 of his W-2.
A dependent cannot get education credits, so the education credits go on your tax return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
