I'm retired (67). My son is 17, he has SSA -1099 . He paid more than half his money for his support. Does he has to do his income tax report for himself ?

The support issue requires that he pay more than half of all the money paid for his total support. If the money he spent on support is more than half of the entire amount, he will not qualify as a dependent on your return and will claim a personal exemption on his own return if he need to file.

To make sure whether he provided more than half of his support, I recommend completing Worksheet 2 on page 16 of IRS Publication 501.