My son worked in the summer of 2017 for his first job. Does he need to file a tax return?

[JulieH1]

All dependent children who earn more than $6,350 of income in 2017 must file a personal income tax return and might owe tax to the IRS. Earned income only applies to wages and salaries your child receives as a result of providing services to an employer, even if only through a part-time job.

However, even if your child earns less than $6,350 during 2017, it may be a good idea to file a tax return for them, because they could be eligible for a tax refund. Regardless of the amount of income your child earns, their standard deduction is different than yours. It can never exceed the larger of $1,050 or their earned income plus $350, with the maximum equal to $6,350.

[BobinCT]

And if he had 1099-MISC income/self employment of over $400 he must file.

[BobinCT]

If he DOES file a return, be sure he indicates that someone else can claim him.