You cannot put your son's income on your tax return but you can still claim him as a dependent if you otherwise qualify. He needs to file his own return and if you can claim him, he can choose to not claim himself (mark the box that says I am being claimed by someone else). This means he will not get the personal exemption of $4,050 but will still get the standard deduction of $6,350.
He
cannot provide more that half of his own support for you to claim him. You
can use this worksheet to figure that out, click here Worksheet
for Determining Support.
Click here to read more: Rules for Claiming a Dependent on
Your Tax Return