Can I deduct tuition as a medical expense? My daughter is adopted and attends a private school for learning disabilities.

Yes, tuition at a private school for learning disabilities can be included as a medical expense.

 

Please see this information from IRS Publication 502.

 

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. Overcoming the learning disabilities must be the primary 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 disabled person, or

Giving remedial language training to correct a condition caused by a birth defect.

 

You can't include in medical expenses the cost of sending a child with behavioral problems 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 isn't a principal reason for sending the student there.