My son earned a little over $1200 last summer. I claim my him as a dependent, but his father took his money (my son has no access to it). is that legal?

[dkanner10]

Can my son file tax return on money he doesn't have?

[xmasbaby0]

If any federal or state tax was withheld from your son's pay he can file a tax return to seek a refund, no matter what happened to the money.  That is a separate issue which is a family issue--not a tax issue.

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[Texas Roger]

We can't answer a question about what is legal or not.

With only $1200 of income, your son would not be required to file a tax return if it was reported on a W-2. If he had federal income tax withheld besides the social security and medicare taxes, he could get a refund of the federal income tax withheld by filing a tax return.