If he has only earned income, he files his own return, be sure and check box that says he can be claimed as a dependent.
2021 Filing Requirements for Dependents
- Your unearned income was more than $1,100.
- Your earned income was more than $12,550.
- Your gross income was more than the larger of— $1,100, or. Your earned income (up to $12,200) plus $350.
