Illinois is going to want a copy of his federal return to go with the state return. Even if he is below the filing threshold for federal, he can file to seek a refund of federal tax in box 2 of his W-2. And he can seek a refund from IL of the amount in box 17. You cannot e-file a state return unless you have successfully e-filed a federal return that was accepted by the IRS.
Or....if you want to try preparing only an IL return on the IL tax site, give it whirl---not sure if it will work or not.
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