If my son who is over 18 lived with me all of 2016 worked part of 2016 can I claim him or does he need to file on his own?

[TomD8 · Accepted solution]

You can still claim him if he meets the criteria.  The fact that he had income on his own does not by itself disqualify him from being claimed as a dependent.

You never claim your dependent's earned income on your return.  Your dependent must file his/her own return, if their income exceeds the filing threshold amounts.

Someone being claimed as a dependent must file his or her own federal tax return if they had earned (W-2) income over $12,000; or self-employed (1099-MISC) net income over $400; or unearned income (interest, dividends, capital gains) over $1,050.  (2018 numbers) (State filing thresholds may be different.)

Even if their income is below these thresholds, they'd still have to file a return in order to get a refund of any withheld taxes.

IMPORTANT:  If your dependent does file a tax return, be sure they indicate on it that someone else can claim them as a dependent.