Can we include my son in our return? he is in college, he received SSA-1099 and he has W2 for working part time.

[june1david]

How much should he earn to file taxes on his own? He earned less than $700.

[TomK · Accepted solution]

You can claim your son as a dependent if he meets the following requirement: 

Qualifying child

• They are related to you.
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They live with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.
  

You should not, however, claim his SSA-1099 nor his W-2 income on your return.  He can file his own tax return to get back any Federal withholding he may have had taken out at his part-time job (but NOT Social Security or Medicare taxes).

He can use the TurboTax Free File program to file his return: https://turbotax.intuit.com/taxfreedom/