You should not include your son's W-2 on your return. He should file his own return if necessary.
Your son does not need to file his own tax return, unless:
- His unearned income (interest, dividends, etc) is $1,050 or more;
- His earned income (from a job) is $12,000 or more;
- His income was from self-employment [issued a 1099-MISC and not a W-2] and is $400 or more; or
- He wants to get back any taxes withheld.
IMPORTANT: If your son does file his own return make sure he indicates on it that he is A DEPENDENTO F SOMEONE ELSE.
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