You do not enter your son's 1099-MISC on your tax return, even if he is a dependent. He should be filing his own tax return. However, see the two articles below because depending on his income, he may not be required to file a tax return (if he is a dependent, then follow the second article). But, he will likely need to file a return because of self employment taxes (social security and medicare) - if its a 1099-MISC form, then the filing requirement is only $400.
You do not enter your son's 1099-MISC on your tax return, even if he is a dependent. He should be filing his own tax return. However, see the two articles below because depending on his income, he may not be required to file a tax return (if he is a dependent, then follow the second article). But, he will likely need to file a return because of self employment taxes (social security and medicare) - if its a 1099-MISC form, then the filing requirement is only $400.