You can see if he qualifies for Freedom Edition. Information on that below. If not then you will have to pay the 29.99 fee regardless of return amount. 

We're proud to offer Freedom Edition to hard-working Americans and their families who meet the 2016 IRS eligibility requirements.

To qualify for free 2016 federal and state tax returns in Freedom Edition, you'll need to meet at least one of these requirements:

• A maximum 2016 adjusted gross income (AGI) of $33,000; or
• You qualify for the Earned Income Tax Credit (EITC); or
• You served as active duty military (including Reservists and National Guard) with a maximum 2016 AGI of $64,000 (you'll also need a military-issued W-2).

Freedom Edition is available online at www.taxfreedom.com. Please note that the Freedom Edition website is not connected to the TurboTax.com website.

Also – don't confuse Freedom Edition with Federal Free Edition at TurboTax.com. These similarly-named products are completely different.