No, he does not get all of that back. Only the first $13,850 of his income was "tax free." That is his standard deduction. He has to pay tax on the difference between $25,390 and $13,850. He had $11,540 of taxable income. He pays tax on that and gets back the difference of the tax owed on it and the amount withheld. His federal refund should be somewhere around $780. You have not mentioned what state you are in so we do not know how much his state refund should be. But it would be unrealistic to expect it all back as a refund.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
