My son started a business in 2019 and set up to receive his payments via Paypal. Since he was under 18 he set up the Paypal using my SSN. I will be receiving a tax document from Paypal for the income they are reporting to the IRS referencing my SSN. What forms do I need to file with the IRS in order to transfer this income to my son and have him declare it on his taxes, not mine?
