I work under the at a beauty supply store for about 3 urs now I have a son and was never able to file taxes ?

You are and were able to file taxes and probably receive a refund, declaring your son as a dependent. Just because your employer doesn't or didn't issue you a tax document like a 1099 or a W-2 doesn't mean you can't or couldn't or shouldn't file a tax return.  Schedule "C" Part 1 asks for "Gross Receipts" received.  You enter the amount you received from your employer.  Show your son as a dependent and you'll probably receive a refund from the IRS, even though neither you nor your employer paid any withholding taxes to the government during the year.  The IRS helps people with children who don't earn a lot of money, whether self-employed or employed by another.  You may be able to file back taxes as well.  You're eligible to file Form 1040 for 2008, 2009 and 2010.