You may be able to claim the medical expenses you paid for your son as an itemized deduction on your Form 1040 Schedule A .
See the instructions for Schedule A page 2 - https://www.irs.gov/pub/irs-pdf/i1040sca.pdf#page=2
Whose medical and dental expenses
can you include?
You can include
medical and dental bills you paid in
2016 for anyone who was one of the following
either when the services were
provided or when you paid for them.
- Yourself and your spouse.
- All dependents you claim on your
return.
- Your child whom you don't claim
as a dependent because of the rules for
children of divorced or separated parents.
- Any person you could have claimed
as a dependent on your return except
that person received $4,050 or more of
gross income or filed a joint return.
- Any person you could have claimed
as a dependent except that you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2016 return.
