My son was in Rehab for 8 months in 2016. It was a ministry and insurance did not cover any of it. He made $11,000 working so I can't claim him as a dependent

[roscoe0209]

I paid for the Rehab it was $6,800 and he also had co-payments for medical that came to $1,291.00.  He is paying me back at it was a loan can he write off the rehab on his taxes?

[DianeW · Accepted solution]

He can deduct all the payments he made in 2016, by both cash and credit card.  Amounts paid on a credit card are considered paid on the day charged.  And if you have a true debtor, creditor relationship he can deduct the money he pays to you as it's being paid.  

A note should be in place and notarized for proof and receipts written for his payments to you.