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If your son's 2018 income is above $12,00,
he must file a return. If his income is $12,000 or below, he doesn't have to file unless he wants to get back any taxes withheld.
If he does decide to file, he should mark that someone else can claim him as a dependent
You can indicate that you were claimed as a dependent by following these steps--
First, to get back into your return after printing or e-filing, please follow these steps:
To indicate that you are a dependent of someone else:
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