The IRS defines disabled as unable to engage in substantial gainful activity due to their physical or mental condition. At 4 years old, they would not be otherwise able to engage in substantial gainful activity and it must be a permanent and total disability. So while this may be a disability, it is not something that at this point would have any affect tax wise as there are no special federal tax credits for disabled 4 year old child that are not available for a non-disabled 4 year old.
However, this would be considered a medical need. So if you are itemizing your return, you would be able to include the special ed preschool as a medical expense. Itemized expenses include mortgage interest, state and local taxes up to $10,000, charitable donations, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss. Your health insurance and all medical expenses are only deductible for the amount that is over 7.5% of your AGI. This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.
Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your insurance premium payments.
The 2023 Standard Deductions are as follows:
- Married Filing Joint (MFJ) $27,700
- Married Filing Separate (MFS) $13,850
- Head of Household (HOH) $20,800
- Single $13,850
Blind and MFJ or MFS add $1,500
Single or HOH if blind add $1,850
State laws do vary, so it is possible that there may be a tax credit available through your state. Which state do you live in?
Information for People with Disabilities
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
