My son is a NYC student and works only part time. His 2004 wage amount does not amount to enough to require him to file the NY state return. His employer, however, did withhold a small amount for NY state and city taxes. I realize he needs to file if he wants to get this money back, but when I attempt to complete the NY state tax form, it ends up indicating he owes $69 - more than has been taken out. I must be doing something wrong. Any advice? Thanks

Pattiec:

Exactly how much were his wages?

If you claim him on your return, he in fact may owe some taxes.