Students and Filing US return?

Hi all,

This might be a silly question but.... my nephew has been in Uni here in the UK for the past 4 years. He has never had a job in the US or UK (Dont get me started.. I could fill the word count.) Anyhoo.... does he need to file a US tax return? I will assume his bank account has never been over $10,000 dollars requiring him to do an FBAR. And if it has he will not need to file a return because I will kill him. ;-)

Thanks,

NWKH

Is he married? The mandatory filing income for married filing separately is $5, but if he's never worked here or in the US before moving I would think he'd be below that too. For single its higher, $12,200.

Margo-

Thanks so much. Yes he is still single so he should be fine. Appreciate the help.

Cheers

NWKH