if your son was under 19 and not a full-time student or under 24 and a full-time (5 months during the year) student at the end of the tax year, his earnings don't matter. You can claim him as a dependent.
if you're amending 2023 or earlier, there will probably be penalties and interest. Wait for the bill. It will give you payment options.
e-filing of 2024 returns is not scheduled to open until 1/29/2025
