Can I add my full time college student son's summer internship wages of $8687 (he received a W-2) to my return or does he need to file a separate tax return for himself?

[g4uayt]

My son was 19 years old in 2018 and a full time college student. During the summer of 2018 he had an internship for which he received wages of $8687 and received a W-2. Federal, Social Security, Medicare and Virginia State (the internship was in Virginia, where we live) taxes were withheld. My son did not have any other income in 2018. 

1) Can I add his W-2 to our return (married parents filing jointly) or does my son need to file a separate return for himself?

2) If he needs to file a separate return for himself, can I still claim him as a dependent?  We paid more than half of his living expense, tuition, etc.

[Bsch4477 · Accepted solution]

Yes, he’s your dependent and he should file his own return. 

[KatrinaB]

No, your son will need to file his own tax return and report this income. Just make sure that he indicates he is being claimed as a dependent when doing so.

[g4uayt]

Thanks, this was very helpful.  A follow on question - We had setup a 529 for my son for which we received a 1099-Q and also received a 1098-T from his college.  Both of these documents are in his name.  Given that he needs to file his own return, should these documents be entered on his return?  Thanks

[KatrinaB]

No, you will file it with your tax return since he is your dependent.

[KatrinaB]

You're welcome!