"We never filed because my son did not earn enough"
Who is the "we" that did not file a tax return? If you mean your own tax return, what do you think your son's earnings have to do with that? Or are you referring to your son's tax return? Provide some details about your son. Did he have a W-2 with tax withheld?
You must have typos here---since it seems very unlikely that you are actually asking about filing returns for 2001 or 2002. Please explain further. Do you need to file tax returns for 2021 and/or 2022?
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