If he earned less than $12,550 and has a W-2 with no tax withheld shown in box 2 (or box 17 for state) he does not have to file and will not get a refund even if he does. I would caution against letting him say he is "exempt" going forward though----saying you are exempt from paying tax can lead to trouble. He should let the employer withhold some tax if he earns enough to get close to a filing requirement.
You do not put his income on your own tax return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
