I'm helping my nephew file his taxes and he only made $1100 can't he file for free?

When using TurboTax Online, the version of the program you need is based on the forms required for your tax return, not the amount of your income.

 

Please go here for a comparison of the TurboTax Online Products and what forms are included with each: TurboTax Online Product Comparison 

 

Also, see these TurboTax Help Articles:

 

• Why do I have to upgrade from Free Edition? 
• How do I downgrade to a different TurboTax Online Product?