Artwork by Gateway Students. Original photo by Thomas Lynott
Working with families for 30 years to create positive changes for their children.
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Medical and Dental Expenses
IRS Publication 502
Excerpt from Publication 502 Medical and Dental Expenses

Special Education

You can include in medical expenses fees you pay 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 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.