There are no quarterly "reports" to send to the IRS for your son's business. If he starts making some income, he can pay estimated quarterly payments to the IRS---but it sounds like there is no need for that yet.
https://ttlc.intuit.com/questions/1901110-do-i-need-to-make-estimated-tax-payments-to-the-irs
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
