Taxes in Illinois as a dependent

My son made $2500 in 2022 where $120 in taxes were deducted.  He is a dependent and a resident of Florida.  $20 were deducted as federal taxes and $100 as Illinois taxes.  When I started his tax return as a dependent, the $20 seems to get refunded but not the $100 on the Illinois tax return.  Is there any way he can claim those $100 in Illinois taxes?