You can claim your minor son as a dependent for purposes of the Child Tax Credit. Claiming a child as a dependent generally requires that they live with you for more than half the year, they don't provide more than half of their own financial support, and are under the age of 19, or under 24 if a full-time student. Please see this tax tips article for more information on claiming dependents.
If your child eventually receives Social Security payments, they are the child's income and not taxable to you. See this help article for more information.
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