If he also had more than $2,200 in interest and dividend income, then the IRS requires him to be taxed at your rates, not his tax rates.
Prior to the American Rescue Plan enacted March 11, 2021, any unemployment compensation was considered unearned income and would count toward the $2,200 threshold.
Therefore, check to make sure your program is updated.
- In TurboTax Online, close the program, close the browser window, and re-open on a Windows 10 PC using an incognito Chrome browser.
- In TurboTax CD/Download, depending on the level of the program, check in the menu bar under Online or Help to Check for Updates.
For more information, see: What is the 2020 Kiddie Tax? and
What is IRS Form 8615: Tax for Certain Children Who Have Unearned Income - TurboTax Tax Tips & Video...
Regarding your son's Form 1099-NEC, see: What is Form 1099-NEC? - TurboTax Tax Tips & Videos
