Does my 17-year old son need to file a tax return?

[mannywray]

My 17-year old son is working and received a W2.   No federal income tax was taken out, however there was state tax taken out.  I have claimed him as a dependent.  Should he file a return(state) or should he not because I am claiming him as a dependent?  And if the answer is no for him to file, do I need to report his income anywhere in my return?

[KathrynG3]

Yes, he should file his Federal and State returns in order to have the state taxes refunded. TurboTax requires the federal return to be filed in order to file the state. The state will start with Federal Adjusted Gross Income, as well.

Your son would check the box that he can be claimed as a dependent by someone else and that he will be claimed as a dependent.

No, you should not report his income anywhere on your return unless he has unearned income greater than $2,200 and would be subject to "Kiddie Tax."

For more information, see: Do I need to file a federal return this year?

What is the 2020 Kiddie Tax?

[mannywray]

Thank you so much!