A dependent (under age 19, or under age 24 if a full-time student)
has to file a Federal return if:
- Income (W2) is over $6,300
- Self-Employment income is over $400 (1099-misc)
- Unearned Income (Interest or dividend income) is over $1,050
States differ on filing requirements; you should check your State’s website for their filing requirements to determine if they need to file a State return.
Even if he does not need to file a return he may want to in order to get a refund for any taxes withheld from his 2015 wages. If he does file a return when he enters his personal information on the screen Do Any of These Apply to (his name)? check the box "Someone else can claim (his name) on their tax return."
