If his income was from employment and reported on a W-2, then he is not required to file a 2018 federal or state tax return. However, if his income is from self employment and was reported on a From 1099-MISC then he may be required to file a federal and state return if his net income (after expenses) is $400 or more.
The Georgia state filing requirements are as follows:
In the state of Georgia, an income tax return must be filed if any of the following apply:
- You are required to file a Federal income tax return
- You have income subject to Georgia income tax but not subject to federal income tax
- Your income exceeds Georgia's standard deduction and personal exemptions
