Can I claim the $500/mo I pay my son to live with and take care of me?

[Vanessa A]

No.  If you are paying your son to live with him, that would be rent.  Rent is not deductible.  

[Hal_Al]

Q. Can I claim the $500/mo I pay my son to live with me, in my home,  and take care of me?

A. Simple answer: No. 

If the care qualified as "medical care", then you might be able to claim a medical deduction. But medical deductions are only an itemized deduction and even then you can only deduct the amount (of your total medical) that exceeds 7.5% of your AGI.  

If you did deduct it, your son would have to report it as income and pay income tax, social security tax and medicare tax.