Deductions & credits

Your ex received a 1095-B and/or a 1095-C reporting to the IRS that you had insurance.   But there is no need to enter that on your tax return, as the IRS already has that information (and the penalty for no insurance is $0 now anyways).

 

If your son's income of $2600 was from a job (W-2) or self employment, no, don't include his income in the healthcare section on your tax return.  But if it is from other sources, please give as much detail as possible about what is income is from.