My son is 18 works part time but is still in high school lives at home. Can I claim him as a dependent? Does he need to file income taxes?

[xmasbaby0]

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 then he must file a return and pay self-employment tax for Social Security and Medicare.  You may want to use this version of TT for that:

https://ttlc.intuit.com/questions/1900583-what-is-turbotax-free-file-program

[TomD8]

If your son's earnings were reported to him on a W-2, and if that was his only income for he year, he is not required to file a tax return unless his income exceeded $12,200 (2019).  However, he would have to file if he wanted a refund of any excess withheld taxes - but he wouldn't be required to do so.

As @xmasbaby0 stated, if his earnings were reported to him on a 1099-MISC, he'd have to file if the earnings were $400 or more.

[Rettighousehold]

Thank you

[DMarkM1]

Yes, He is still your dependent if he is a full-time student.  If he had taxes withheld from his paycheck, he should file a tax return to get them refunded.  He should be sure to indicate on his return that "he can be claimed on someone else's return".