I'm buying my daughter things she needs. Clothes and baby gear. Does he need anything? If not you can just buy a big cardboard box and fill it with $1 or $2 toys from the dollar store or target and a bunch of tissue paper. That's what I got my oldest for her second Christmas when she was 13 months. She loved it.

I don't know if you have a homegoods where you live but I was there the other day and they have a lot of age appropriate toys there. I got lots of stuff for my little girl there.