If you have the desktop download you can use that software to prepare and e-file up to five federal tax returns---no need to purchase Deluxe again. Use your software to prepare your own return and your son's return. The only "extra" software you need will be the state software for DE. Your purchase included the program for ONE state of your choosing, which you say is PA. So in order to prepare a DE return for your son, you will need to spend about $40 to download a second, additional other state program.
With desktop software there is always an extra state e-file fee, but you can avoid that fee if you print and mail the state returns.
**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.**
