If your son is over age 16 he may be eligible for the Credit for Other Dependent.
The credit is $500 per qualifying dependent as long as the adjusted gross income (AGI) doesn’t exceed $200,000 ($400,000 if filing jointly). The credit goes down $50 for every $1,000 that the AGI exceeds the $200,000/$400,000 limit.
Form 1040 line 19 shows the amount of credit received.