Yes. If you incur expenses for autism therapy, special education,
autism service animals, and other therapeutic expenses, you can deduct
these costs as medical expenses. See the following explanation from IRS Publication 502:
You can include in medical expenses amounts you pay for therapy received as medical treatment.
Special Education
You 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. Special education includes:
Teaching Braille to a visually impaired person,
Teaching lip reading to a hearing disabled person, or
Giving remedial language training to correct a condition caused by a birth defect.
You can't include in medical expenses the cost of sending a child
with behavioral problems 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 isn't a principal reason
for sending the student there.
Guide Dog or Other Service Animal
You can include in medical expenses the costs of buying, training,
and maintaining a guide dog or other service animal to assist a visually
impaired or hearing disabled person, or a person with other physical
disabilities. In general, this includes any costs, such as food,
grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties.
