it does NOT go on YOUR taxes under any circumstances; it goes on HIS taxes if he needs to file.
generally if he had a W-2 with federal tax withholdings he needs to file to get the money back
if he is given a 1099-NEC he MUST file
https://turbotax.intuit.com/tax-tips/irs-tax-return/does-everyone-need-to-file-an-income-tax-return/...
