It depends.
If he received a form 1099-MISC for his earnings of $2,500, he is required to file a tax return as this is self-employment income.
If he received a form W-2 for the $2,500, he is not required to file his own return as the wages were less than $6,300. However, he may wish to file a return to get a refund of the taxes withheld. When filing his own return, he needs to indicate that he is claimed as a dependent by someone else.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
