No, you do not need to report his income for Obamacare.
Regulations state that you must include dependents' income only if they are required to file a tax return. SSI and SSDI are not included. In the case of your son, he would be required to file a return only if
- His total income exceeded $6,300
- His unearned income from investments and trusts exceeded $1,050
- His self-employment income (cash earnings or reported on Form 1099-MISC) is $400 or more.
If he is not required to file a tax return, then you need not include his income in your modified AGI.
This web site explains more
about what
income to include for Obamacare.
