My dependent son received a W2. Do I include that as income?

[Bsch4477]

No. If he has a filing requirement or has to get tax withheld he should file his own return.  It is important that on his return that he checks the box saying that someone else can claim him. 

[DoninGA]

You do not enter a dependents earned income on your tax return.  The dependent can file their own tax return and on the return they Must indicate that they can be claimed as a dependent.