Son attends college out of state. He had an internship in same state as the college he attends. He received a W-2. Box 1 = $3720. Box 2 = $324. Is he required to file?

[Rachel_W]

No, he is not required to file, but he will want to file to receive the Box 2 federal withholding back as a refund.

If you are claiming him as a dependent, as he walks through the TurboTax interview process he will need to answer "YES" to the question "Someone else can claim me as a Dependent" and "YES" to "and this person will claim me on their 2018 Tax Return" so that you can still claim him on your Tax Return.

[gertek]

Does he file a 1040 EZ for the state in which he held the internship?

[Rachel_W]

There is no more 1040EZ.  Everyone uses the same Form 1040 which also includes Schedules 1 thru 6.

[Rachel_W]

As far as a State Return, if he is just away for college, he is still considered a resident of the State you live in.  Unless he had State Income Taxes withheld, he most likely won't need to file a State return.