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Well, if he made a copy of his original return you should check to see if he checked the box indicating that he could have been claimed as a dependent on his parents' return. If he makes certain that he checks that box and doesn't claim his personal exemption on his own return, that should be all that is necessary.
In order to correct his 2014 return, he will have to file Form 1040X in order to remove his exemption (which basically should return his figures to his original return; he should return the check he received with the Form 1040X, unless he has cashed the check in which case he'll need to send his own check for $96. with Form 1040X.
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I received an IRS letter 5596 dated 8.6.15 see stating