State tax filing

Thank you!  The FAQ's on the link you attached were also very much my son's situation.  While in college, my son doesn't come close to even 10K in total income whether it be summer internship or part time work while at school.  So regardless of whether NC or KY state taxes are taken out, I'm only filing so he can get the refund.  Might be easier to simply have him claim exemption if we know he won't  be making enough to even have to file.

Thank you for your help!  Definitely appreciated!