When do you have to file a tax return?

[Ken85]

My son doesn't have any income from a W-2 he is a student but a small amount of investment income from a brokerage account does he have to file?  Thanks

[DoninGA]

If his unearned income was $1,100 or less and it is his only income, he does not have to file a federal tax return.

[Ken85]

I don't have to file that income on my tax return? He is old enough now and the brokerage account is in his name only still a student.  I claim him as dependent.  Thanks for the help!