My son is my depend and full time student. He received a W2 from his University for tutoring (total wages $510 and Federal Incoming tax withheld $11.20) Question: should I enter this information and amount in my incoming tax (married filled jointly) ?
You, as a parent, can not claim your son's income on your tax return.
If he files, he should not claim himself as an exemption for himself, if he does, this will cause problems since only 1 person can claim a person (social security number).
In order to get the $11.20 back, he would need to file a return separately from you.