Deductible medical expense, IF Doctor recommended (and IF you itemize, and IF your medical expenses are > 10% of AGI). "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." - https://www.irs.gov/pub/irs-pdf/p502.pdf
