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I'm helping my son file his taxes for the 1st time, he is getting a federal refund of $140 and a state of $3, do we have to file the state, it will cost more than he gets
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Whether or not one is required to file is not determined by the amount of the refund or the cost of fling. I recommend you look up the filing requirements for your state. If your son meets the filing requirements of the state, then he should file. If does not meet the requirements then you can skip it .
To contact your State Department of Revenue see the following FAQ:
https://ttlc.intuit.com/replies/3302452
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