It depends. If he was a contractor (or self-employed, where the wages are reported on Form 1099-MISC), then, yes, he would have to file. Self-employment must be employed whenever there is more than $400 of net self-employment, and would have to be reconciled on Schedule C with this amount.
However, if the amount above constitutes wages (on a W-2), he would not be required to file. However, he may choose to file to receive a refund of any Federal and (in all likelihood) state taxes withheld.
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