After you file

Your childs W2 does not go on YOUR tax return.   Your son would file his own return, but for only 272 in wages, the only reason he would need to file is to get any federal withholding refunded to him....does the W2 have an amount in Box 2?  If not, theres no reason for him to file a tax return.
♪♫•*¨*•.¸¸♥Lisa♥ ¸¸.•*¨*•♫♪