Technically there is a provision that allows your son to claim a tuition credit, from a practical matter it seldom works out. A student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he/she supports himself by working .
If the student actually has a tax liability he can claim a non-refundable credit but then the parent must forgo claiming the student's dependency and the student still can’t claim himself.
