As previously answered by Community member PatriciaV, partner distributions are entered under Business Info>Partner/Member Information. Edit each partner and follow the prompts to the page "Member Capital". Cash and property distributions are entered in the last two boxes.
This answer assumes that both you and your son are members of the LLC. You are treated as a partnership for tax purposes, unless you file Form 8832 and affirmatively elect...
If you haven't made the election to be treated as a corporation, you are a partnership for tax purposes. The payments you make to the members/partners are treated as "distributions" and not deductible as expenses of the business. Instead, each partner will receive a K-1 from the partnership reporting that partner's share of profits, and also documenting the distributions made to the partner. The distributions become a part of the calculation of that partner's "basis" in the partnership.
In the event you elected to be treated as a corporation, you are required to pay yourselves wages based on the value of the services you provide to the corporation. Those wages are deductible as expenses of the corporation. Then, the corporation sends you a W-2 at the end of the year to report the wages it paid to each "employee/owner".
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