Since you are not claiming your son a a dependent, you cannot claim the tuition subtraction.
Generally, you may claim the tuition subtraction if all of the following are true:
- You pay tuition and fee expenses of higher education at a qualifying school
- You pay the tuition and fee expenses for an eligible student
- The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your income tax return
- You meet certain income limitations.
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