Dependent son has expenses interviewing for medical residency and exam fees. Can I claim these expenses on my returns? He is grad student, <$200 income, 24 yrs old.

[rbkoprowski]

Son has no income to speak of so can't claim on his own return. Exam fees are for US Medical Licensing Exams. Interview expenses include travel, room and board, car rentals or taxis and application fees for each med school he applied to for residency.

[Bsch4477]

None of the expenses you listed are qualified education expenses and are not deductible.