You have not mentioned how much income you receive from the oil royalties. You cannot be claimed if your income in 2022 was more than $4400 -- not counting Social Security. The SS income does not "count" but the oil royalties count in determining if you can be claimed.
If you can be claimed, your income does not go on your son's tax return. If he can claim you he just has to enter some personal information about you including your SSN and he gets a $500 credit for other dependents.
Since we do not know how much your total income is, we cannot say whether you need to file your own tax return. Here is a tool to help with that.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
