I live in Illinois, my son is disabled (30yo), I pay for him to attend an educational program $495.00 can I receive so type of credit or deduction for this?

Is your son your dependent? The only way it could be deductible is as a medical expense on Schedule A.

The IRS recently ruled that tuition paid for a special school designed to help students manage or overcome disabilities could be counted as a deductible medical expense if the child's primary reason for attending the school is for medical purposes.

You must have a physician's recommendation.

The cost of the educational program is not deductible.

However if you provided more than half of his support then you can claim him as your dependent.

Please read this TurboTax Help article for more information.