Education

Based on what you have said you can claim him as a qualifying child dependent. He is not required to file a tax return with only 4,364 of W-2 wages. If he had federal income tax withheld, he should file to get a refund. If he files, he must indicate on his tax return that he can be claimed by someone else. Some ask if a dependent's wages must be entered on the parent's tax return and they do not. If the dependent does not file a return, the dependents wages are not entered on anyone's return.

Whether he files or not, the person who claims the student as a dependent is the one who can claim qualified education expenses for deduction or credit.

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