I am not an attorney and not a CPA.
This is a complex situation. . maybe. If the total amount paid to him/for him was under $10000.00 for the year then you can "gift" him the money. Ask your tax consultant for the gift tax application. I believe that this will only work if you are a sole-proprietor or a partner, not a corporation or an LLC.
If the sum was greater than $10000 or you are a corporation, then I do not think that you can use the gift. Someone has to earn the income. But chances are that your son, being a "poor college student" as we all were at one time, doesn't earn much money and therefore doesn't pay much tax. You could claim those payments as subcontract income to him which would give him the ability to write off expenses agains that income. . .gas, uniforms, office supplies.
Is he under 24 and a full-time student? If so, you might not even have to consider that income for him, that could just be your support to him as your dependant child.
Overall, I would consult a CPA or a tax lawyer. Most CPAs would include that type of question in preparing your monthly/quarterly taxes and your business or personal tax returns.