"Also, my son did not have a W2 last year, does he need to file separately?"
Did your son have any other taxable income? What does he have to enter on a tax return? We have no information about him; you have not mentioned his age, whether he was a student; etc etc.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
**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.**
