Are you trying to add his income in to your tax return? Because you don't do that. He would file his own tax return to report this income, even though he is a minor, unless the income is insufficient to require a tax return.
Since this is Unearned Income, if he has income from this 1099-R of $2100 or more, he may be subject to the Kiddie Tax. See the FAQs below.
https://ttlc.intuit.com/replies/3301446
https://ttlc.intuit.com/replies/3302004
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