I don't know what state you are from so I don't know if that state has a credit or something. As far as your federal return goes, there is nothing for hobbies. If he is in chess as a way to help you have someone to watch him (like child care), you may be able to deduct part of it as child care but you would need to talk to your accountant to see if you would quality for it and to see if that applies to you. Sorry.
