| A child is diagnosed with several developmental | | | | disease, or for the purpose of affecting any |
| disorders along with delayed motor, cognitive and | | | | structure or functions of the body. |
| social developmental skills. Specialists confirm that the | | | | Ordinary education is not and has never been medical |
| child will need a support program for two conditions if | | | | care; the cost of medical care includes the cost of |
| he/she were to attend college. | | | | attending a "special school" for the mentally or |
| The parents are referred to a particular school that | | | | physically challenged individual if the primary reasons |
| has courses designed for the child's conditions. The | | | | the child attends the school is to alleviate a physical |
| school offers students with learning disabilities the | | | | or mental handicap. IRS regulations also state that |
| help they need in order to be successful in | | | | the cost of care and treatment of a mentally or |
| completing their college curriculum and become | | | | physically challenged individual at an institution is within |
| competent and successful in their chosen field of | | | | the meaning of "medical care". |
| study, thus making them responsible and productive | | | | "Special school" (sometimes referred to as institution) |
| members of society. Unfortunately, the school does | | | | within the meaning of IRS regulations are determined |
| not offer any actual college courses. Instead it | | | | by the content of its curriculum is to help the student |
| provides a 12-month program that includes tutoring | | | | to compensate for or overcome a handicap. Parents |
| and specialized social, academic, and independent living | | | | may therefore deduct as a medical expense the cost |
| skills in order to help the students be successful in a | | | | of their challenged child's participation in a course that |
| college environment. The school determines that the | | | | was specially designed to meet the child's needs. |
| child is in need of the specialized remedial training prior | | | | The IRS will allow as deductible medical expense for |
| to and while attending college because of one of her | | | | the tuition paid to these special schools based on the |
| conditions. | | | | following facts: |
| The parents are now facing more than the normal | | | | · The school was established to help children |
| college tuition and expenses. Luckily though, in a | | | | with special needs. |
| Private Letter Ruling 200729019, the IRS has stated | | | | · The child was diagnosed with certain |
| that a parent may deduct as a medical expense the | | | | developmental disorders and the school focused on |
| tuition paid to a special school for the benefit of the | | | | some of those disorders. |
| special needs child. This means that the IRS now | | | | · A physician recommended the child attend |
| looks at whether the taxpayer could deduct as a | | | | the school. |
| medical expense the tuition they paid for the child to | | | | If you would like further information or to ask |
| attend the school. | | | | questions on this matter, please visit my blog, |
| Regulation §1.213(d)(1)(v)(a) states that ordinary | | | | TaxResolutionaries, to post comments and questions. |
| education is not a medical expense. Section 213 | | | | If you are in need of tax debt assistance, please |
| defines medical care as amounts paid for the | | | | seek a reputable firm to assist you in resolution. |
| diagnosis, cure, mitigation, treatment or prevention of | | | | |