Pay my son $10 to walk the dog so he can electronically file?

Hey awesome community,

I have a disabled son who has not earned income beyond SSI. 

I finished his taxes and he is eligible for a rebate from the state of Oregon because he contributed to his ABLE account.  So it is worth it to file even though he has no income.

It appears I cannot electronically file because he has no income so I came up with this idea. I am going to pay him $10 to walk our dog.  We will then report that income on form "other income statement, Schedule 1, Line 8."

This seems to let him file electronically.  Mail-in process times are insane, so I am happy to pay him to walk the dog for a day.

Is there a better way? Does this make sense as a workaround?

Thanks,

Michael