fyi, to level set expectations - the tax bill will not be going down by $10,200. Your son's income will be reduced by 10,200, so the tax reduction will roughly be $10,200 x marginal tax rate (e.g., 15%). So the tax benefit on someone with a 15% tax rate will be $1530 if they received at least $10,200 in Unemployment benefits. Hope this helps.
