No, assuming the $2300 was wages on a W-2. See full rules below.
He/she is allowed to file if
he needs to get back income tax withholding. He cannot get back social security
or Medicare tax withholding.
If your dependent child is under age 19 (or under 24 if a full time
student), he or she must file a tax return for 2016 if he had any of the
following:
1. Total income (wages,
salaries, taxable scholarship etc.) of more than $6,300 (2016).
2. Unearned income (interest,
dividends, capital gains) of more than $1050 (2016).
3. Unearned income over $350
and gross income of more than $1050
4. Household employee income
(e.g. baby sitting, lawn mowing) over $2000 ($6300 if under age 18)
5. Other self employment
income over $400, including box
7 of a 1099-MISC
