The California couple suspected of murdering their 7-month-old son Emmanuel Haro were officially charged in his death Tuesday — after being linked to a child-abuse report called in on the day he vanished.

Jake and Rebecca Haro face a murder rap and a charge of filing a false police report after they told cops their baby was abducted by a mysterious stranger outside a sporting-goods store in San Bernardino on August 14.

Authorities have cited “inconsistencies’’ in Rebecca’s story that led them to suspect the parents but offered no further details, including why they believe Emmanuel is dead.

His body has yet to be found. 3

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But Riverside County sheriffs revealed that they responded to a report of suspected child abuse near the sporting-goods store on the same day Emmanuel v

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