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Was your son receiving unemployment during 2021?   If so, that income counts toward the limit of $4300 he can receive---unless he is also a full-time student under the age of 24 you will not be able to claim him as a dependent if he had over $4300 of income.  The only income that would not "count" is Social Security.   

If in fact you can claim him, then through a loophole left by Congress, he does not have to pay back the $1400 he received last year, and you do get to receive it as a recovery rebate credit if he can be claimed as your dependent for 2021.   You do not enter anything about the $1400 your son received on your own tax return.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent