I am claiming my child, who is at college. He earned less than $1000. Do I have to report this in my return?

[nm209]

My son is attending College abroad. He earned an amount of less than $1000 for some work at the college. Do I have to include him in my return? I still claim him in my return, since he is 21.  Thank you.

[Vanessa A]

No.  You cannot include his earned income on your return.  Since he only earned $1,000, if they did not withhold taxes, he would not need to file a return.  However, depending on the state you live in, he may have to file a state return.  Which state do you live in?

[nm209]

Thanks for your answer. 
I live in NJ.  He lives in Greece for the past 2.5 years.

[Vanessa A]

Then he would not need to file a state or federal return claiming only the $1,000.