It depends on what you mean by "I made directly to my son and not reported on 1099-T".
Your son needs to have received a 1098-T. It doesn't have to show that YOU paid money. It only needs to show that tuition was paid. Likewise, you do not need to have paid tuition directly to the school. If your student is your dependent, and tuition was paid, by any source, you can clam the tuition credit. There's even a loop hole, where you can claim a tuition credit for tuition paid by scholarship.
