Form
IRS's Publication 502:
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. 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. Special education includes:
- Teaching
Braille to a visually impaired person,
- Teaching
lip reading to a hearing-impaired person, or
- Giving
remedial language training to correct a condition caused by a birth
defect.
You
cannot include in medical expenses the cost of sending a problem child 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 is not a principal reason for sending the student there.
Medical
expenses are under the deductions and credits tab.
