Deduction of Medical Expenses
Parents of a minor or adult child with special needs may be able to deduct some of the child's medical expenses, including certain expenses for special education.
A taxpayer is allowed to deduct certain non-reimbursed expenses for medical care of the taxpayer, the taxpayer's spouse, or a dependent, as defined in § 152. The deduction for medical expenses applies to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness.
Expenses for a mentally or physically disabled individual to attend a special school may be treated as medical expenses if a principal reason for attending the school is to alleviate the disability. Expenses for ordinary education that is incidental t...