Deductible wilderness therapy fees must relate to actual treatment the patient receives under the supervision of a psychologist, psychiatrist or other qualified therapist. For example, if you pay for a wilderness program for your son, and the program operates under the supervision of a doctor who employs qualified therapists, the expenses are deductible. However, if you send your son on an extensive camping trip with a company that operates wilderness vacations, you cannot include the expense as a medical deduction.
