If you receive partial reimbursement from the dept of education for special education tuition, is the reimbursement check taxable if you claim tuition as medical expense?

[jasongere]

We hire a lawyer and sue the department of education for reimbursement of my child's special education tuition.  We usually get a settlement for part of the tuition. If we deduct the tuition as a medical expense subject to 7.5% of AGI rule, how do we treat the reimbursement check?  there is no 1099 received

[JohnW15 · Accepted solution]

You only need to subtract the reimbursement amount from your actual, out-of-pocket expenses for the special education tuition, and report that amount as a medical expense.