Yes, technically, these expenses are deductible as medical expenses. While they are deductible, just keep in mind that the "floor" for medical expenses (before you see a penny more back) is 10% of Adjusted Gross Income for taxpayers under 65.
Because the school is a medical expense, the travel to it is considered eligible for medical miles.
https://www.irs.gov/publications/p502/ar02.html#en_US_2016_publink1000178962
Special EducationYou 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. For expenses to be deductible, 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.
