You
never report a dependent's income from work on your return. They report
work income on their own return, and they must check the box for "I can be
claimed as a dependent on someone else's return." However, your son may not need to file if this was his only income. The FAQ below has a great chart that outlines the
federal filing requirements for each filing status and age. The second FAQ
gives some great information on whether or not you need to file a State return. Review these FAQ's to make a filing determination:
https://ttlc.intuit.com/replies/3302274
https://ttlc.intuit.com/replies/4801660
