Hunter Biden intends to plead guilty to federal tax evasion charges, his lawyer told the BBC just days before opening arguments in his trial were due to begin.
He had previously denied prosecutors’ accusations that he intentionally avoided paying $1.4m (£1m) in income tax between 2016-2019.
His reversal, announced in a Los Angeles courtroom as jury selection got underway, could lead to his second criminal conviction this year.
Biden was found guilty of charges related to gun possession and drug use in June, becoming the first son of sitting US president to be criminally convicted.
Biden’s attorney Marc Garagos told the BBC “he’s changing his plea” to guilty and that the judge must still decide to accept it.
The president’s son had previously sought to toss out the case, arguing that the Justice Department’s investigation was motivated by politics and he was selectively targeted because Republican lawmakers are working to impeach his father.