No, you are not allowed to put his income on your return. If it needs to be reported (your son is filing a return) then it goes on his separate return. If it is not enough and your son does not need to file a return then you do not need to report.
Your dependent child must file a tax return for 2021 if he had any of the following:
- Total income (wages, salaries, taxable scholarship, etc.) of more than $12,550 (2021).
- Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1100.
- Unearned income over $350 and gross income of more than $1100
- Household employee income (e.g. babysitting, lawn mowing) over $2300 ($12,550 if under age 18)
- Other self-employment income over $432, including money on a form 1099-NEC
