Student's taxes

[gmoney52401]

Testing out doing my son's taxes before I do mine. My full time student child made $4,400 last year. he had no withholdings other than medicare/SS. According to turbotax free edition he owes nothing for Fed, but $55 for state. It seems peculiar that he would owe anything. We live in New York State.

[Hal_Al]

If you are a New York State resident you must file Form IT-201, Resident Income Tax Return, if you meet any of the following conditions:

• You have to file a federal return.

• You did not have to file a federal return but your federal adjusted gross income plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer's federal return).

Reference: https://www.tax.ny.gov/pit/file/residents.htm