Thank you for the guidance. Couple of follow up questions:
1. His earnings are under $1500 and the amount of refund is lesser than the filing fee for both federal and state so is it even worth filing ?
2. Secondly he is most likely not going to have any significant income (less than $2k per year) in the next 4 years and the situation would be similar and if he files this year then most likely he would need to continue to file throughout.
