MarilynG
Expert Alumni

Retirement tax questions

With income of $5000 (plus $800 dividend), he is not required to file a return. Minimum filing requirements are $12,000.

If he was a full-time student for at least 5 months of the year, you can claim him as your Dependent and he can still file a return (indicating he was claimed as a Dependent) to receive a refund of any Federal Tax withheld on his W-2.

It could be that his father is filing the PFD 1099 on his return, which he is allowed to do. 

Here's more info:

https://ttlc.intuit.com/replies/3302274

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