So he had $27k in income?
"The fact he is 18 means that anything over 2200 in unearned meaning about 11k will get taxed at the parents income tax bracket " - this seems like you are describing the "kiddie tax".
This is where the parents choose to have the child's income taxed at the parents' rate.
But is your son really your dependent? Did he live with you more than half the year? Did he pay more than half of his own support? It seems odd to me that a "child" grossing $27k is still anyone's dependent.
And his tax bill would sure be less if he filed on his own.
Please review the requirements to be a dependent in IRS Pub 17.
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