1. No, he does not need to file. See Dependent
2. Since there is no taxable income and no education credit, you do not need to file those forms.
3. He is not required to file IL state since his income is below the personal exemption amount for tax year 2024 of $2,775.
He can enter his w2 on the free version and file federal (if desired) and state. See IL filing
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