Yes, as long as your son is listed as a dependent on your tax return. There is no where in TurboTax (TT), or the IRS forms, that you list the source of the money that pays for you college expenses; you enter what you (or your son or anybody else) paid, not what the source was.
I disagree with the statement "The IRS does not explicitly require this form [1098-T] in order to claim an education credit." You must have the form or an exception (the TT interview asks the exception question) to claim the credit. Check with your school to be sure they are an "eligible institution". Schools frequently (although erroneously) don't issue a 1098-T when the tuition is paid directly to the school, by loans. That qualifies as an excpetion.
