Do you have any US Savings Bonds, in your name, not your son's name? Depending on the dates on the bonds, there is a way to not pay tax on cashing the bonds. You move the money to a Qualified Tuition plan ("529 Plan"), then withdraw the money from the plan to pay special needs educational expenses.
There are AGI limits for using this gimmick ( $77,550 if single, $116,300 if married filing jointly ).
