Your son's health policy if established in his own name can't be claimed as your self-employed health deduction. It can only be claimed if the policy is established in your name.
The IRS says in this document on page 1:
For self-employed individuals filing a Schedule C (Form 1040) or F (Form 1040), a policy can be either in the name of the business or in the name of the individual.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
