<prompt> Human: My brother was in a job training program and was paid a stipend 600 a month for 4 months in 2014. He did not file taxes for 2014. Should he have filed taxes? If yes, how much money in taxes does he owe the IRS? He lives in California. He made 2400 total in 2014. If he does owe the IRS taxes, how can he pay the owed taxes now that it is too late and past the April 15, 2015 tax date?  <response>: Always file your taxes. He may be under the limit thats required to file, but its always smart to file. If he made 2400 last year in California, he wont owe the IRS anything. 