Tax law changes

How old is he?  If he is under 24 on Dec. 31 you can claim him.  He may need to file his own return as a dependent.   They don't have to file if they only have Social Security or W2 income under 12,550 but can file to get back any withholding taken out in boxes 2 or 17.  But you don't get boxes 4 or 6 back.   If they got a 1099NEC for it or no form (like cash) they do have to file a tax return for it no matter how small.