My 20 year old son dependant son earned $3000 from his summer job. He is supposed to be taxed on the scholarships he received. Should he file himself or on mine?

[indigosgirl]

This is very confusing.  He worked a summer job and earned $3000.  He received $20,000 in 2018 from scholarship.  Some of the scholarship had to go to room and board...somehting like $4000.  Should he file for himself to keep this tax down?  Or do I still put him on my 1040? 

[LinaJ2018 · Accepted solution]

There are two options and you can choose which one benefits you the most.

1.  You keep him as a dependent on your taxes hence he is required to file his own taxes. 

     Per IRS, a dependent is required to file if he or she is a:

• Single dependent under age 65, not blind, and any of these apply:
• Your unearned income was more than $1,050.  Your earned income was more than $12,000.
• Your gross income was more than the larger of:
• $1,050
• Your earned income up to $11,650 plus $350

2.  You don't claim him and he doesn't file his taxes.