just him. you are not a paid preparer. However, you should fill out the Third Party Designee section so the IRS will contact you if there are questions.
if it was only W-2 income, that's below the Federal filing threshold, so a return would only be required to get a refund on taxes withheld. If he got a 1099-NEC, he would owe Federal Self-Employment tax, so filing would be necessary. States have different requirements.
