@runtty wrote:
Would he have to have a ID.PIN # from the IRS to e-file if you have no AGI being this is the first time he ever filed?
If you are referring to an Identity Protection PIN which is a unique 6 digit PIN sent by the IRS each tax year, that has to be requested initially from the IRS - https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin
