My 19yr full time college student earned $5200. I claimed him as my dependent. Should he file 2016 tax? He claim EXEMPT but fed and state was taken out. Exempt or zero?

[val_c]

1. Should he file taxes for $5400
2. Should he claim exempt or zero on hisW4
3. He thinks he claimed exempt but federal took 230 and state 340

[KrisD]

He should file to get a refund of the taxes that were withheld.

He needs to elect "Someone else can claim me" when he files so that you can still claim him as a dependent.

If he doesn't want taxes withheld he would claim to be exempt on his W4, if his employer would agree to it.