Please be sure to NOT enter his W-2 on YOUR tax return, whether he is your dependent or not.
If he/she is required to file, he/she should report his W-2 on his tax return and - if he/she is your dependent -the dependent must indicate on his tax return that he is being claimed by someone else. As a dependent, he/she is required to file if W2 income is more than $6300 for the year.
What about if the dependents income was only $500.00?
If the dependent's income on a form W-2 was only $500, then the dependent is not required to file a tax return as it is below the standard deduction of $12,200 (for tax year 2019). However, if there is tax withheld, he/she will want to file a tax return to obtain a refund of tax withheld. He/she must indicate on his/her tax return that he/she can be claimed as a dependent by someone else. @Shyanndingus
Not entirely true. If the dependent is being claimed by someone else, ie - parents, their std deduction is limited. It will not be 12.5k (2021) for an avg single filer who is not being claimed by anyone else.
If you can be claimed as a dependent by another taxpayer, your standard deduction for 2021 is limited to the greater of: