No, you don't have to file a 2021 tax return for your son if the $3,000 was W-2 income for tax year 2021.
Yes, you have to file a tax return If the $3,000 was net earnings from self-employment for tax year 2021.
However, you may want to file a tax return if he would get a refund for his federal and/or state income taxes that he paid (see W-2). Also, he may be eligible for the stimulus payment if he hadn't received it.
I'm so sorry for your loss.
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