Tax deduction for dependent with special needs

rjkossow — Tue, 04 Jun 2019 23:05:20 GMT

Yes, you may claim deductions for a dependent with specia...

MiriamF — Tue, 04 Jun 2019 23:05:22 GMT

Yes, you may claim deductions for a dependent with special needs. These deductions include:

Medical and therapy expenses, including tutoring to meet the child's special needs;
Specialized foods if they are medically necessary and prescribed by a doctor;
Costs to attend conferences and workshops, if recommended by your doctor;
Home modifications necessary for your child;
Legal expenses to assist you in gaining appropriate care or to prove tax deductions for your dependent;
Child and dependent care credit for after-school programs and day care; and
Earned income credit.

Some of these deductions may be limited by your income.

If the dependent fits the IRS definition of totally and permanently disabled, then the age limits for child and dependent care credit and earned income credit do not apply. A doctor's certification of the disability is required. "Cannot engage in substantial gainful activity" means that the child is not able to earn a living.

The first three are deductible on Schedule A as medical expenses, and only the amount that exceeds 10% of AGI is deductible. With food, only the cost that exceeds normal foods is deductible.

Legal expenses are deductible on Schedule A as an Other expenses subject to a threshold of 2% of AGI.

SuperUser bwa has additional comments on this subject:

https://ttlc.intuit.com/replies/4873434

The Special Needs Alliance also has a helpful article on the subject.

topic Tax deduction for dependent with special needs in Get your taxes done using TurboTax

Tax deduction for dependent with special needs

Yes, you may claim deductions for a dependent with specia...