You should not enter your son’s income on
your return even if you claim him as your dependent.
He should l enter his
income on his own separate return although he may not be required to file.
See Do I Need To File a
Federal Tax Return This Year?
If he is not required to file, he may elect to do so to obtain a refund of his withholding(s).
If the
dependent files his own return with TurboTax, he should check the box Someone
else can claim me on their tax return in the personal information section.