No. The unemployment compensation treatment for a dependent has not changed in 2020. The amount of the standard deduction on a dependent's return is as follows:
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2020 is limited to the greater of:
(1) $1,100, or
(2) your earned income plus $350 (but the total can't be more than the basic standard deduction for your filing status).
Your adult son can use his earned wages as his standard deduction, up to $12,400. Unemployment compensation is not considered earned income so anything over the standard deduction will be taxed at the parents rate.
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