As said, wit comes from being reasonably knowledgeable (about the world in general), somewhat confident and appropriate. He may find intelligent humour from something of which you know nothing about but are witty enough to blag it. Also in terms of being funny, ideally you need to be on the same wavelength - if he was ginger, he may not see the funny side of that one.
One-liners rarely work, observational and responsive humour is better as it is reactionary. Keep it simple and don�t think about it too much, and if you think of something that might be funny (and he is unlikely to be offended) then just say it. If he laughs all well and good, if not you might need to adjust and fine tune your responses next time round, or just make a joke about your bad joke.
You just need to find a common level of understanding and humour.