You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. Someone who can be claimed as a dependent must file a tax return for 2025 if he had any of the following:
- Total income (wages, salaries, taxable scholarship* etc.) of more than 15,750 (2025).
- Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1350.
- Unearned income over $450 and gross income of more than $1350.
- Household employee income (e.g. baby sitting, lawn mowing) over $2600 ($17,750 if under age 18)
- Other self employment income over $432, including money on a form 1099-NEC
Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.
In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.
*Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $15,750 filing requirement (2025) and the dependent standard deduction calculation (earned income + $450). It is not earned income for the kiddie tax and other purposes (e.g. EIC).
Taxable scholarship goes on line 8r of Schedule 1, from which TT treats it as hybrid income.
For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.
