Hello there!
Based on the information you provided, your son makes about $3120 per year which is well below the threshold for filing a Federal income tax return ($12,550 for 2021 and $12,950 for 2022). Please refer to the section entitled "Who Must File" in the link below.
https://www.irs.gov/publications/p501#en_US_2021_publink1000220687
However, you also need to check the filing requirements for your state as some states have very low filing thresholds.
If there are any taxes withheld from your son's paycheck, you may still want him to file in order to recover the taxes withheld.
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