You would report it the same as if you had received a Form 1099-MISC. While logged in to your account, and in your return:
- Click on Search
- Enter Form 1099-INT in the Search window
- Click on "Jump to Form 1099-MISC
- If you've already entered some interest income, click on "Add Interest Income" otherwise,
- Click on Start next to Interest on 1099-INT
- Indicate you'll type it in yourself
- Enter your Interest income information use your son's Social Security # instead of an FEIN