I suppose you have seen this - "2. Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school." See Pub 970, page 50.
So what does the special needs child need in order to attend the eligible postsecondary school? Wheelchair? Assisted hearing devices? Computer? Braille text books? This is not a tax question so much as an education question.
I think you should ask the teachers at the school and ask them what the child needs in order to benefit from the school. I am sure that some of them will have a very good idea. In fact, if they say that the child won't benefit unless he/she has X or Y, you now have the answer. Or phrase the question this way, "What does my child need that other child don't?"
In this case, document what you were told and keep it in your tax files.
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