USA Do I File For Unemployed Son?

[azengel]

I am 84 and my wife is 82. Our 60 year old son lives with us and provides needed help around the house. He has no salary income or unearned income, however, we pay him $200 per week or $10,400 per year for helping us. Should I file an income tax statement for him with the $10,400 listed as “Other Income”? Do we have to pay Social Security tax? I have declared him as a Dependent in the past.