The OP will be able to file for financial aid, but most certainly will either need a tax transcript or ability to link to the IRS Data Retrieval Tool if he or she files.
If they OP plans to put an income that would either be $0 or make this student PEll eligible, there is no doubt the students financial aid application will be flagged for verification…and that’s even IF he files his taxes or gets a tax transcript noting a legit reason for not filing.
Colleges do their due diligence, and frown extensively on dishonesty.
The OP should also know that on the long shot chance federally funded need based aid is disbursed to this student, the college CAN request repayment of this if a discrepancy is found during the academic year, and yes they do this.
Also, getting need based aid using knowingly inaccurate information is considered fraud. The OP needs to look that up…it’s a crime.