Yes, as long as private school placement was subject to an IEP under the I.D.EA. either by agreement or settlement- thus making school board obligated under FAPE. See IRS Rev Ruling- Rev. Rul. fifty seven- sixty, , clarified by Rev. Rul. sixty - two eight zero (Intuit will not allow me to write numbers) holds that reimbursement to a parent for transporting his/her child is not includible in income of the parent because the parent is being reimbursed for an expense incurred on behalf of the school board which was obligated to furnish transportation to school children.
