If your son has earned income, he would need to file separately from you. You cannot include his earned income on your return. If he earned more than $400 as a self-employed individual, he would need to file a return as he is then subject to self-employment taxes.
As to whether or not you can still claim him and file as Head of Household would depend on how much he makes. If he made more than $4,700, and is NOT a student, then you would not be able to claim him as a dependent. If he makes less than $4,700 or is a student, then you would be able to claim him as a dependent.
If he does meet the criteria to be a qualifying relative, then you would be able to claim the $500 Non-Refundable Other Dependent Credit as well as file as Head of Household.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
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