My wife and I (MFJ) have a child who is severely medically disabled (both physical and cognitive disabilities). During a portion of 2022, we sent her to a child development center with early intervention services where she received a number of her routine therapies among other programs directed at her medical conditions. The center included both typically developing and neurodivergent students. Around mid-year, we moved her to a more traditional school but pay double the tuition for a one-on-one aid who works directly with her on her developmental needs while helping to include her in typical activities.
I've read IRS publication 502 to determine if the cost of tuition for one or both schools could be included as a medical expense deduction (assuming we meet the 7.5% AGI requirement for medical expenses, which we would with the tuition). It's unclear to me if these circumstances qualify for eligibility and if so what documentation we might need to ensure we meet this special education requirement.
Any advice or expert opinion on this matter would be greatly appreciated.
