No. You do not need to do anything with a 1099-Misc if you are just renting a room to your son. Even if you were renting a room to a stranger, you would not need to enter a 1099-Misc. This is just covering all basis as sometimes someone will receive a 1099-Misc for rent, such as if a business was renting property from you.
Note: If you are renting the room to your son at below fair market value, you can only deduct expenses up to the income you receive from him. You cannot claim any type of loss as this would be considered personal use. If you are renting it to him at Fair Market Value, then you can deduct your expenses and losses as you would be able to with a regular tenant.
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