Yes, but if he is your dependent and he doesn't have health insurance, you will face a penalty.
You didn't indicate the age of your child, but you can claim your son under certain conditions, regardless of age.
To claim him as a child, here is the test:
1) be your child (or adoptive or
foster child), sibling, niece, nephew or grandchild;
2) be under age 19, or under age 24
and a fulltime student for at least five months of the year; or be permanently
disabled, regardless of age;
3) have lived with you for more
than half the year; and
4) have provided no more than half
his or her own support for the year.
To claim him as an adult, here is the test:
·
You provided more than half of their support.
·
They made less than $4,050 in gross taxable income.
·
They lived with you for the entire year.
·
They are not a dependent on someone else’s taxes.
·
They are not filing a joint return with someone else.
·
They are a U.S. citizen, resident alien, national, or a Canadian
or Mexican resident.
If the rehabilitation was ordered by a doctor, it is medical expense, to be included on your itemized deductions.
For more information about qualifying medical expenses, follow these links:
https://www.irs.gov/pub/irs-pdf/p502.pdf