If you are claiming your son as a dependent then you will claim the education expenses. When you use a 529, it can be a little tricky since you will get a 1099-Q on the 529.
If the beneficiary is the owner’s dependent, the owner is responsible for potential tax consequences. But if the beneficiary files their own tax return, they’re responsible for potential tax consequences.
First enter the 1099-Q (for the 529 distribution) in:
Deductions & Credits > Education > ESA and 529 qualified tuition programs (from 1099-Q)
Then enter the qualified educational expenses:
Deductions & Credits > Education > Expenses and Scholarships (Form 1098-T)
This will offset your qualified distribution from a 529.
If your son is not a dependent, then you cannot claim the education expenses.
The IRS makes no exception for children who cannot be claimed as a dependent for one reason or another. In the case of the tuition and fees deduction, if the parent pays for education expenses and the student is not claimed as a dependent, the deduction is lost.
