Is there somewhere to put my sons college rent for his apartment since his school is out of state

The rent of your son's apartment is not a qualified education expense and is not deductible.

 The following are not qualified education expenses:

• Room and board
• Insurance
• Medical expenses (including student health fees)
• Transportation
• Similar personal, living or family expenses

Room & board, including off campus rent, are qualified expenses for a 529/ESA distribution, but not for the education credits or deduction.