You can not include a dependent child's earned income on your tax
return. Your son can file his own tax return and
receive a refund of the taxes withheld or balance owed. You can still claim your son as a dependent under the
Qualifying Child rules. He must indicate on this tax
return that he can be claimed as a dependent on someone else's
return.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child,
brother, sister, half brother, half sister, stepbrother, stepsister, or a
descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b)
under age 24 at the end of the year and a full-time student or (c) any
age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year.
Temporary absences while away at college are considered living with
you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than
one person, you must be the person entitled to claim the child as a
qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
Here's a link to the IRS website for more information:
http://www.irs.gov/pub/irs-pdf/p929.pdfI hope this helps! If you have any additional questions, please feel free to add a comment below!
