Who, if anyone, is responsible for filing a return for an individual who earned wages as a dependent and later became independent?

[mcelmell]

My son turned 18 in July, 2018. He was a dependent for more than half of the year, but he moved out and became independent. While he lived at home as a dependent, he earned wages and has a W-2, with earnings of about $2500. Wondering who is responsible, if at all, for filing a return on his behalf.

[KittyM · Accepted solution]

Your son's W-2 will be included on his personal return for 2018.  If those are his only wages for the year, then he does not need to file unless he wishes to claim a refund of withholding.  If he earned more, the W-2 needs to be included in his filing.

If your son was under the age of 19 and a student for the first half of 2018, you can still claim him as a dependent on your return.  You may wish to co-ordinate filings with him for your maximum tax benefit.