Just pointing this out, in case it matters to you. If your son was "under" the age of 19 on Dec 31 of the tax year, then his earnings do not matter. He qualifies as your dependent provided:
Your son (not you) did not provide more than 50% of his own support and;
He lived in your household for at least half of the tax year.
Now if there is some valid reason why your son will not be checking the box for "I can be claimed on someone else's return" on your son's return, then he will need a copy of your 1095-A. You will also need to indicate on your return the "allocation" of coverage that does apply to your household. For example, if he is your only son and does not qualify as your dependent for some reason, then your household gets 66% of the 1095-A allocated to it, and your son gets 33% allocated to him.
