Dependent son's income is otherwise too low to file. But per IRS, simply owing "special taxes" requires the filing of a return- including FICA taxes on wages received "from an employer who didn't withhold these taxes". One of his employers, who paid him around $550, did not send him a W2 and he prefers not to contact this employer. So he does not know for certain whether the FICA taxes were withheld or not. Of course he could go ahead and file anyway (using a substitute W2 form 4852 if necessary), but is another alternative just not filing as it is unclear if a filing is required?
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