No. Your son's income will not be included on your tax return. Your son will need to include this income on his own tax return. He is not required to file a tax return, however, doing so will give him a refund of all federal tax withheld. Just be sure to have him indicate that you are claiming him as a dependent on your tax return. He will see two questions on the first page of the tax return that he will answer yes to. Please see the picture in my screenshot below.