If you are a dependent child under age 19 (or under 24 if a full time student), you must file a tax return for 2019 if you had any of the following:
- Total income (wages, salaries, taxable scholarship etc.) of more than $12,200.
- Unearned income (interest, dividends, capital gains) of more than $1100.
- Unearned income over $350 and gross income of more than $1100
- Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12.200 if under age 18)
- Other self employment income over $400, including box 7 of a 1099-MISC
Even if you had less income, you are allowed to file if you need to get back income tax withholding. You cannot get back social security or Medicare tax withholding.
In TurboTax, you indicate that somebody else can claim him as a dependent, at the personal information section.
With the tax law change, effective 2018, most working student dependents will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased
