Your Mom claiming you, as a dependent, is NOT a reason for not filing a tax return. Dependents must file, if they have sufficient income. For 2017, "sufficient income" was generally $6350, but could be less (see below). For 2018 and beyond it is $12,000.
Furthermore, having sufficient income does not disqualify you from being a dependent. There is a rule that says IF somebody else CAN claim him as a
dependent, he is not allowed to claim himself. If he has sufficient income
(usually more than $12.000), he can & should still file taxes. In TurboTax,
he indicates that somebody else can claim him as a dependent, at the personal
information section. TT will check that box on form 1040.
Even if he had less, he is allowed to file if
he needs to get back income tax withholding. He cannot get back social security
or Medicare tax withholding.
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A dependent must file a tax return for 2018 if he had any of the following:
1. Total income (wages,
salaries, taxable scholarship etc.) of more than $12,000 ($6350 in 2017).
2. Unearned income (interest,
dividends, capital gains) of more than $1050.
3. Unearned income over $350 and
gross income of more than $1050
4. Household employee income
(e.g. baby sitting, lawn mowing) over $2100 ($12.000 if under age 18)
5. Other self employment
income over $400, including box
7 of a 1099-MISC
6. Gross income was at least $5 and his spouse
files a separate return and itemizes deductions
