While the responses will help for the current year, you have a bigger problem than just 2021.
You state that "My son and I own a rental property since 2007. I have been reporting a 100% of income and expenses in mine tax return for 13 years."
Should you win the audit lottery, that allocation will certainly be challenged by the IRS. You can't have joint ownership and allocate income / loss to you in some years and then income / loss to your son in other years. That is not how the tax law works.
Whether you leave this problem in the closet is your decision, but just know you have a problem.
I recommend you get some professional advice on this issue.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
