My 17 year old son who I am claiming as a dependent worked for the summer and made $3,151.68, does he need to file a tax return?

[jerry2000 · Accepted solution]

That depends. If his pay was reported on a 1099-MISC, then he MUST file because he will owe self employment tax on the income. If his pay was reported on a Form W-2, then he has to file a tax return if tax was withheld and he wants a refund.