If by "fs" you mean financial services then it does not need to count as "income" but it does count as support that your son does not provide.
Use the worksheet 3-1 in IRS Pub 17 for determining support
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17#en_US_2017_publink1000171012">https://www.irs.gov/publications/...>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
