Probably not required, but probably a good idea.
First, if he had other income more than $13,850, or is a minor and had more than $400 of interest and dividend income, he must file. And if he files a tax return for any reason, he must file and report all his income.
If we assume he has no other income except for this business, filing a return will result in reporting a $100 net loss, and this can be carried forward to offset taxable profit in future years, but the loss can't be carried forward if it is not reported this year. Also, if he had startup expenses, those can also be listed and they may create future deductions that can reduce future income, but only if they are reported now.
It would be understandable if you don't want to pay $69 or more to file a schedule C if the business has a loss, so he might want to look into the IRS free file program and find a tax software company that will do a schedule C for free for low income taxpayers. https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free
(Turbotax does not participate in FreeFile any more.)
