Son was in state residential treatment programs the entire year. I did not pay for lodging or meals but did help with other living expenses. Can I deduct those expenses?

Rental of storage facilities, car insurance, car repairs, license and registration, allowance for personal expenses, cell phone et al.

posted

No, living expenses aren't deductible. However, residential treatment is considered as a temporary absence from home so you may still be able to claim him as a dependent.

As well, you can claim medical expenses for a dependent. This would include the necessary travel to get treatment. Medical expenses are limited to greater than 7.5% of your AGI, and you can read more about what qualifies here: Medical and dental expenses