The only reason for him to file is to get Federal and State withholdings back. If you know his earning will be below the filing threshold for the year, he could fill out his W4 as exempt from tax. This way he will not have withholdings and there would be no need to file as long as he remains under the filing requirement.
See this section on page 2: Exemption from withholding
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
