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He files his own tax return to report his own income. If he does not support himself and is under age 24 then you can still claim him.
His income is not an issue as long as you paid more than half the household expenses and you can claim him as a dependent.
If he was a student under age 24 in 2021 and only away from home to attend school, select that he lived at home 12 months. Away at school s the same as living at home.
If he is over the filing requirement, he files a return, but he selects "Someone else can claim me" and "Someone else will claim me"
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