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He is not required to file a tax return with a $0 Refund or Balance Due. You could just save the printed return for your records, if you don't want to Efile it.
The IRS really does not want mailed tax returns any more, except in particular cases, but especially not when no tax is due or refunded.
Here's more info on Filing Requirements.
To send my Income tax filing to them.
Nancy Miles
Go to this IRS website for the federal tax return mailing address, by state, with or without a tax payment - https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
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