Yes, that is correct. That indicates he had no income tax withheld so there is nothing to refund.
If he has no other income he does not need to file a tax return. Here are the requirements for a dependent to file a tax return from IRS Publication 501.
He must file a return if any of the following are true.
- His unearned income was more than $1,150.
- His earned income was more than $12,950.
- His gross income was more than the larger of:
- $1,150, or
- His earned income (up to $12,550) plus $400.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
