Your child's income is never reported on your tax return.
He is required to file his own tax return if his wages (W-22) is more than $6300 for 2016, or his self-employed income is $400 or more.
Ok, but if he made less than 6300,can we claim him and what happens to that money that he paid taxes to?
If he is not required to file, he may want to file to get his withholdings back... when he files, he must indicate on his tax return that he is being claimed by someone else.
If he had income tax withholding on his W2, he needs to file hjis own tax return to receive a refund. As long as your son provided less than half his own support and was under 19 at the end of the year, you can claim him as a dependent, regardless of his income.