1. Immigration is open, and virtually empty.
2. The 90 day reports can be done between 14 days before and 7 days after.
3. AS OF RIGHT NOW, there is an amnesty for 90 day reports no later then July 31.
4. All non-Thais ("expats" and "foreigners") must use the 90 day reporting system if they are on a long term visa that requires the 90 day report - check your passport for more information.
5. Your son can get someone else to do the 90 day report for him, if needed.
There are three websites that can be used to file the 90 day reports:
Immigration web-portal;
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Android eServices application;
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iPhone eServices application;
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The web portal is the most stable.