If your son is only receiving SSDI, he most likely does not need to file a return. Most people who receive only SSDI do not need to file a return, if they are single. If half of his SSDI plus his other income is greater than his standard deduction (for single) of $12,950
Ex. Your son gets $1,000 per month from SSDI. He has no other income. This would be a total of $12,000 per year. Only half of that would be included in taxable income if he had other income. This means his potential taxable SSDI would be $6,000. This is well under the standard deduction of $12,950, so he would not need to file a return even if he received an additional $350 of income that may otherwise be taxable since he would still be well below the threshold.
When you are talking about needing to include it if he took a standard deduction or itemized deduction, that applies to state tax refunds. If he would have itemized his return in the year prior and took a deduction for state income taxes paid and received a refund of $350, then he would include this in his taxable income IF he had to file a return. This does not apply to other types of income from the state.
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