In first place, no one is ever penalized for not having health insurance coverage. You only have to say that you couldn't afford it in your area, in your place of work, etc., marking every month the person or persons did not have health insurance. To find this option, go in TurboTax to Federal Taxes/Health Insurance and then select "I'll pick who had it and which months".
In second place, if your son is your dependent, you are the one that can show the deduction for health insurance payment, not him. Your son will be your dependent if he is a part time or full time student at his age (20) and if he has low income, of course. If you need further help on this you may contact me at [not allowed]Thank you and good luck with this.
