My kid turned 18 in November 2010 and got a part time job. Gross income on his W-2 is 670.48. Does he file his own return or can I add him to mine.

“Gross income on his W-2 is 670.48. Does he file his own return or can I add him to mine.”----->UNLESS your child's only income was from interest and dividends, including capital gain distributions, you can’t report your kid’s income onyour return. I assume that your child is your dependent, then as a dependent UNLESS his gross income is over $5,700 ( or unearned income greater than $950), your kid doesn’t have to file his return; his gross income$970.48($300+$670.48)< $5,700, so the kid doesn’t have to file his return. Optional filing for the kid is that even though your child is not required to file a tax return, he can choose to file one. He MAY want to do this if he had withholding from a part-time job and wants to get a refund; as long as his entire amount of a state and federal refund is larger than the return filing fee.