No, if you are claiming your child as a dependent, you would claim the medical expenses on your return. Your son cannot claim his medical expenses when he is claimed as a dependent.
In order to do so you would need to Itemize your return. Medical expenses are only deductible for the amount in excess of 7.5% of your AGI. So, if your AGI is $100,000, only your medical expenses over $7,500 will count towards your Itemized Deductions. Also, the total of all of your Itemized expenses would need to be greater than your standard deduction in order to get any benefit from your itemized deductions. Itemized deductions include Mortgage Interest, State and Local Taxes up to $10,000, and charitable deductions.
Your standard deduction if you are filing as Head of Household is $19,400 and $25,900 if you are married filing jointly.
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