Medical care includes deductions for transportation to medical care. If the cost of the school is deductible, the cost of the transportation also would be. 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.
