You may not have to file any tax returns for your son If he only earned $60, Most states have a deductible that is higher than that.
You can check this on the List of Department of Revenue by state List of state DOR's.
If he has other income that he earned in his home state he would include the $60 on both his state and federal return as Miscellaneous income.
On the Federal return it is posted to:
- Wages and Income
- Scroll to Less Common Income
- Select Miscellaneous Income, 1099-A, 1099-C [Start or Revise]
- Select Other income not already reported on a Form W-2 or Form 1099
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