No. You should not include your son's wages on your
return. He should file his own return if necessary.
If children are still considered your dependents they must file if:
- Their unearned
income is greater than $1,050 (like interest and dividends);
- Their earned
income is greater than $6,300 (from a job, reported on a W-2); or
- They
received a 1099-MISC and their net earnings from self-employment was at
least $400.
Unless the income was considered from self-employment your son does not have to file a return.
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