You can't claim those specific expenses, but you might be able to claim him as a dependent. If you paid for over half of his total support for the year and he earned less than $4,050 in 2016 you should be okay. (see below for what is included in support) Also, make sure he qualifies in ALL other areas as well. He doesn't have to live with you since he is your son.
Who Can I Claim as a Dependent?
https://ttlc.intuit.com/replies/5187060
Support
includes:
- Food
- Lodging (even if your mortgage
is paid off)
- Clothing
- Education (including the GI
bill)
- Medical and dental care
(including insurance and supplementary Medicare premiums)
- Recreation
- Transportation and similar
necessities
Support
does not include:
- Life insurance premiums
- Funeral expenses
- Federal, state, or local income
taxes or Social Security and Medicare taxes paid on a person's own income
- Scholarship grants
- Income made by a disabled
person in a sheltered workshop
