Yes, the cost of an inpatient treatment center for drug addiction is a deductible medical expense if you claim your son as a dependent and you itemize deductions. The cost of meals and lodging at the drug treatment center is also includible. You qualify to claim your adult son as a dependent if either his income was under $4,200 in 2019 or he was a full-time student (for 5 months). Please view the qualifications for claiming a dependent.
Note: You can view a full list of deductible medical expenses for Schedule A by clicking the What Medical Expenses Are Includible hyperlink in IRS Publication 502.
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