A co-signer can claim the interest IF the co-signer actually made the payments---which you say you did not make. If your son made the payments he can take the deduction for the interest on his own tax return---unless he is still being claimed a dependent or is filing married filing separately--which would disqualify him from using the deduction.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
