Hello, He may or may not need to file based on his net profit (gross income minus expenses) and other income on his return.
Here is an article on when and how to make estimated payments https://turbotax.intuit.com/tax-tips/small-business-taxes/estimated-taxes-how-to-determine-what-to-p...
You may also need to make estimated payments to Massachusetts, which would be 5% of net profit each quarter.
Here is a beginners guide to being self employed https://turbotax.intuit.com/tax-tips/self-employment-taxes/beginners-tax-guide-for-the-self-employed...
EDITED 9/10/24
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