If your son has income in 2025, you don't report your son's income on your tax return.
1, You can claim him as a dependent as he didn't provide more than half of his own support for the year and he was under 19 at the end of 2025 (or under 24 and a full-time student).
2. He has to file his own return as his self-employment income (reported on forms 1099-NEC) was over $400 in 2025. He will have to pay self-employment tax.
On his own tax return, he has to indicate in the My Info section of TurboTax that he can be claimed as a dependent by another taxpayer.
3. Yes, he can use all or part of his earned income ($675) to contribute to a Roth IRA.
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