At what point does my son need to file?

[Jel6]

I have always filed head of household, claiming my son as a dependent. He has worked since he was 14, but turned 18 in 2023. 

He lives with me, I pay for all of his expenses including medical insurance. 

At what point does he need to file on his own or do I have to record his income on any of my returns? He graduated from highschool in 2023 and is not currently a college student. 

[MinhT1]

If your son has income in 2023, you don't report your son's income on your tax return.

You can still claim him as a dependent if he didn't provide more than half of his own support for the year and he was under 19 at the end of 2023 (or under 24 and a full-time student).

If he was 19 or older (or 24 or older and a full-time student), you can't claim him as a dependent if he earned more than $4,700 in 2023.

If it has to be reported, at all, it goes on his own return. If your dependent son is under age 19 (or under 24 and a full-time student), he must file a tax return for 2023 if he had any of the following:

1. Total income (wages, salaries, taxable scholarship etc.) of more than $13,850 in 2023.
2. Unearned income (interest, dividends, capital gains) of more than $1,250.
3. Gross income (earned plus unearned) exceeding the larger of $1,250 or his earned income (up to $13,850) plus $400.
4. Other self-employment income over $400, including box 1 of a 1099-NEC

If your dependent son files his own return, he has to indicate in the My Info section of TurboTax that he can be claimed as a dependent by another taxpayer.

Even if he had less, he can file if he needs to get back income tax withholding. He can't get back Social Security or Medicare tax withholding.

[Jel6]

Thanks. That answers my question for filing for 2023. 

Going forward, starting in 2024, he will be 19 at the end of the year; will have made more than $4,700 and will not be a student. 

He will have to file as a single individual for 2024, correct? 

[MonikaK1]

Yes, for 2024, he would file as a Single individual and won't be eligible to be claimed as a dependent.

For single taxpayers and married individuals filing separately, the standard deduction rises to $14,600 for 2024, an increase of $750 from 2023; and for heads of households, the standard deduction will be $21,900 for tax year 2024, an increase of $1,100 from the amount for tax year 2023.

See this IRS article for more information.