Income Taxes Help - If I only have $493 in wages and $24 withheld do I need to file for a federal or Ca. state tax return?

If I only have $493 in wages and $24 withheld do I need to file for a federal or Ca. state tax return?

And if so are there any sites that offer free federal and state online tax preparation and e-file? Thanks

Yes, but only to get that $24 refunded. You can e-file for free from the IRS website. http://www.irs.gov and click on the Free E-File link on the left side of the page. Unless you had CA tax withheld, there's no need for a CA state return with that little income.
You can file a 1040EZ to get all taxes withheld back. You can also get the Telephone Excise Tax Refund of $30 for 1 exemption, $40 for 2, $50 for 3 and $60 for 4 or more. You may also want to check out to see if you qualify for the Earned Income Tax Credit. Here's the link to the IRS's questionaire of whether you qualify: http://apps.irs.gov/app/eitc2006/SetLanguage.do?lang=en