Do not include your child's income on your tax return.
It is possible that your child will not be required to file an income tax return. Please see https://www.irs.gov/uac/do-i-need-to-file-a-tax-return for an interactive tool to help you determine if your son is required to file.
Even if your child is not required to file a tax return, they may wish to do so to receive a refund of excess federal or state taxes that were withheld.
You will still be able to claim him as your dependent on your income tax return. When filing the return, your child (or you, if you complete it) need to be very careful to mark that the child can be claimed as a dependent by someone else and that they will be claimed. Please see screenshot below.
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