While you question does not make this clear, I am assuming that you are still able to, and do, claim your son as a dependent.
If your child is being
claimed as a dependent, he must file a return if any of
the following apply.
- His unearned income was more than $1,050.
- His earned income was more
than $6,300.
- His gross income was more
than the larger of—
- $1,050,
or
- His earned income (up to
$5,950) plus $350.
Based on the facts stated in your question, it appears that you son has earned income of $6,496, so he will have to file his own return. It is very important that he indicates that you can claim him, and are claiming him, as a dependent. This will assure that his personal exemption is not claimed on both tax returns.
If your child has earnings from self-employment of $400
or more, he must file a tax return and pay self-employment tax (the employer's
and employee's share of Social Security and Medicare taxes) on that income.
