Does my dependent son need to file?

[Rob58Por]

Hi, My 23 year old son who is a full time college student earned about a $1000 on a summer job in 2022.  He is a dependent on my return.  Does he file taxes on the  $1000 he earned or somehow I handle that in my return?  Please advise.  Thank you.

[Mike9241 · Accepted solution]

if he got a w-2 he would only need to file to get back any federal or state withholding (not fica or medicare).  if more than $400 of that was from self-employment, he needs to file and pay self-employment taxes. see chart C in 1040 instructions

https://www.irs.gov/forms-pubs/about-form-1040  

[Rob58Por]

got it. Thanks