Question

Medical expenses for special education

Forum|Forum|6 years ago
June 5, 2019
1 reply
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My son has diagnosed learning differences and last year his doctor wrote a letter recommending he attend The Hill Center for the needed academic support. He is thriving there, and is re-enrolled for next year too. Do we have to have the doctor provide another letter each year for tax purposes and/or evaluate him in her medical practice?

The tuition is very expensive and we want to deduct it, along with the mileage, on our 2016 return. Thank you.

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Without knowing what their program is or why your child is there, only some general information can be provided. From IRS's Publication 502:

You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. A doctor must recommend that the child attend the school. Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. Special education includes:

Teaching Braille to a visually impaired person,
Teaching lip reading to a hearing-impaired person, or
Giving remedial language training to correct a condition caused by a birth defect.

You cannot include in medical expenses the cost of sending a problem child to a school where the course of study and the disciplinary methods have a beneficial effect on the child's attitude if the availability of medical care in the school is not a principal reason for sending the student there.

Medical expenses are under the deductions and credits tab.