UPDATED FOR TAX YEAR 2019
No. He does not need to file, unless the $2,500 was for self-employment income reported on a 1099-MISC.
If children are still considered your dependents they must file if:
- Their unearned income is greater than $1,100 (like interest and dividends);
- Their earned income is greater than $12,200 (from a job, reported on a W-2); or
- They received a 1099-MISC and their net earnings from self-employment was at least $400.
[Edited | 4/8/2020 | 12:25pm PDT]
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