There are no special tax rules for minors.
Whether the minor needs to file federal taxes depends on the source of the income (earned?, unearned?, self-employment?) and whether the minor can be claimed as a dependent on someone else's tax return (like his parents). I presume the minor is not married, but in some states a minor can marry.
See Tables 1, 2, and 3 on pages 2, 3, and 4 of Publication 501 to determine if you are required to file a federal return:
http://www.irs.gov/pub/irs-pdf/p501.pdf
State tax rules vary by state. In some states, the minimum income can be quite small, like Pennsylvania where it is just $33.
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