My son earned $2700. last year. Does he need to file for federal and state taxes?

[CarolynM]

No, your son does not need to file a federal tax return if he made $2,700 unless he wants a refund of the taxes withheld or this was self-employment income.

As for if he needs a state tax return, that depends on the state. Most don't require a state return if you are not filing a federal tax return.

If you provide your state, we can confirm their filing thresholds.