Goods and/or services received in a barter transaction are required to be reported and are taxable. You son was working as an independent contractor and will need to report the value of his services on Schedule C as part of a Form 1040 personal tax return.
According to the IRS
"Reporting bartering income. You must include in gross income in the year of receipt the fair market value of goods or services received from bartering. Generally, you report this income on Schedule C (Form 1040) Profit or Loss from Business."
Form more information see IRS Topic no. 420, Bartering income
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