This Daily Tax Tip Spotify Podcast and/or WordPress Blog Post understands you have questions regarding the Deductibility of Special Education Child Expenses.
You can include in medical expenses fees paid on a Doctor’s Recommendation for a Child’s Tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including Nervous System Disorders.
You can also include in Medical Expenses the cost (tuition, meals, and lodging) of attending a school that furnishes Special Education to help your child overcome learning disabilities.
A Doctor Must Recommend that your 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 such things as teaching:
- Braille to a Visually Impaired person,
- Lip Reading to a Hearing Impaired person, or
- Giving Remedial Language Training to correct a condition caused by a Birth Defect.
Deductible Medical Expenses do not include the cost of sending a 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 child there.
These are general guidelines and your individual situation may merit additional research. In addition, medical expenses are deductible only to the extent they exceed a certain percentage of your Adjusted Gross Income. Please call me at your earliest convenience so we may discuss your particular situation.
Please contact the office of Don Fitch Accountancy at (760)567-3110 or Email Don.Fitch@CPA.com if you have any questions or would like additional information.
DON FITCH, CPA
74478 Highway 111 #3
Palm Desert, CA 92260
Toll Free: (877)CPA-Help or (877)272-4357
P.S. My firm is based upon referrals. Please feel free to refer my firm to anyone you know that is looking for a new CPA and/or tax preparer. Thank you in advance.
(Updated 06272021-1 320-710)