My son is living out of town, he is a full time studet and wors partime, can he file he's owm taxes?

Yeah... why not. I was doing it at 19. And that was 30 years ago.

Yes.
Also he must file tax return if his income is more than the filing requirement even if he is a dependent.

Thanks for your help.

Byangle:

He CAN file and may be REQUIRED to file his own tax return, depending on how much money he earned.

However, it is likely that YOU should claim his dependency exemption of $3,650, because that exemption is likely worth more to you than to him because you are in a higher tax bracket.

Be sure you talk to him about this, because if he files and claim himself, it prevents YOU from claiming him on your return. Since he is a student, his income level is irrelevant in determining whether you can or cannot claim him.

Exactly... there may be a difference between what he can do and should do.