My 21 yo college student son has W-2 income of $2,600 with no federal tax withheld. Should he bother filing?

[curriejr]

My 21 yo son, who is a dependent of mine had W-2 income of $2,600 with no federal or state tax withheld.  He had no other income in 2018.  Given that he has no federal or state tax withheld, should he bother filing at all?

[Ashby · Accepted solution]

Nope, there is no reason for him to file. No refund and no tax due.