It depends. I still recommend for him to file his own return. In fact, the IRS states in Publication 929, that if the income is more than $12,550, he/she must file his own tax return. Also, with the addition of form 2555, it may be difficult for you to file this return in your own tax return. I still would recommend for him to file his own tax return, indicate he is a dependent of someone else, and then you can still claim him as a dependent based on his college attendance.
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