Yes, it is considered income to you and should be reported on your tax return.
You are probably considered a Household Employee under the IRS rules. But, as a parent your son does not have to pay employment taxes (social security and Medicare) on the amounts paid to you.
You should report the income on your Form 1040 as Line 21 "Other Income". The path to do this is Federal>Wages & Income>Less Common Income>Miscellaneous Income>Other Reportable Income.
If your son is disabled, see this Family Caregivers and Self-Employment Tax web page for important information.
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