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It depends. Your son can file a tax return to get a refund if he had withholding taken out of his paycheck. If not, he doesn't have to file a tax return.
If he's going to file a return, When completing his taxes, make sure that he enters that he can be claimed as a dependent on someone else’s tax return. Refer to the TurboTax article: How do I indicate that I can be claimed as a dependent on someone else's return?
The only reason you would have to file the tax return would be if there was federal or state income tax withheld.
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