Your son is required to report all income. However, adding $600 to his already reported income would still result in an income below the standard deduction of $12,950 and therefore he would have no taxable income. So amending is not necessary if the new form W-2 has no tax withheld. If it had tax withheld, amending would be optional to get a refund of the tax withheld on the new W-2.
Amending won't delay his original refund. However, if he is expecting a refund, we recommend that he waits to amend until after the IRS has processed his original return and he has received his refund, he can feel free to cash or spend it while his amendment gets processed
Please see this TurboTax article for instructions on how to amend your tax return.
@patsfan761 I have edited my answer.
Edited 03/06/2023 | 5:03 AM
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