Son receives Ssi benefits in the amount of 31464.00 in 24. The money goes into my account and is used to help with expenses. I do not know how to claim this on my taxes?

If he gets ssi then nobody reports it.  If he gets SS or SSDI or a SSA-1099 it would go on his return.  If that is all he gets then he doesn’t have to file and nobody reports it.  Either way you do not report it on your return.  

You do not have to report your son's income on your tax return.  If this is his only income, he would not be required to file a tax return.  If he does not provide more than half of his own support, you can claim him as your dependent if he meets the other qualifications.