Discussion:Is special/supplementary education a medical expense?

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Tax Questions --> Is special/supplementary education a medical expense?


Jkskms (talk|edits) said:

13 July 2006
My clients daughter is hearing impaired. She attends public school and is receiving Special Ed. She is currently about 2 grades behind and is now attending Sylvan Learning Centers in order to facilitate her learning and catch-up. I have seen an article published by the AICPA in Tax Insider several months ago that stated special education for children with dyslexia was deductable as an itemized medical expense. I cannot locate the article at this time. My questions are:
  1. Can this type of additional, special education be a deductible medical expense.
  2. If so, how should it be documented.
  3. Where can I look for more information?

Thanks for your help. Jkskms 09:22, 13 July 2006 (CDT)

Mastill (talk|edits) said:

13 July 2006
Tuition for sending a mentally impaired or physicallly disabled person to a special school that has resources to relieve the disability. Tuition is deductible as medical expense if principal reason for the child attending the school is to receive medical care in the form of special education for a diagnosed medical condition that handicaps the child's ability to learn. Case cite " Lawrence F. Fay, 76 TC 408(1981).

I had client with a child who had a learning disability. The school gave them a letter justifying the deduction.

Michaelstar (talk|edits) said:

13 July 2006
Go to the October 2005 issue of The Tax Adviser - page 590 and you will find the article you are talking about. It also refs Letter Ruling 200521003. Hope this helps you out.

To join in on this discussion, you must first log in.
Personal tools