Instead of going in circles---that helps. If your child has tax withheld in box 2 or box 17 of his W-2 then he can file a tax return to seek a refund. He will not get back anything from boxes 3 or 4. He is not REQUIRED to file unless he made over $12,550, but since kids like money, if he can get a refund he should file a return even if he earned less than the amount that requires him to file.
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