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Educational consultant fees for placement in long term mental care program - can it be deducted as medical expense?

We used a consultant to facilitate admission to two long term mental care programs for our daughter. The consultant was a social worker with expertise in mental care. We were charged for initial consultation, and for placement into the two programs - see below for a description of services provided. Can these charges be deducted as medical expenses outlined on Publication 502(2019)? Thanks in advance.

 

Components of the Consultation and Placement:

- Interview with parents/guardians for taking of history and perspectives on the situation
- Interview with young adult
- Review of assessments, school reports, and other pertinent information
- Telephone contact with involved professionals (school personnel, therapists, pediatricians, or others), as
defined in parent/guardian and young adult interviews
- Second meeting with parents/guardians and young adult to complete consultation. This

meeting involves a collaborative discussion in which consultation findings are presented, including recommendations and discussion of possible directions for intervention and the relative advantages of each option. Recommendations will be offered for types of services, strategy with school system, and/or for additional resources. Specific school or program recommendations and referrals are not made during the consultation process.

- Formulation of a list of schools, short and long term interventions or programs, special education recommendations and strategy presented for review by the family

- Guidance in review of resources, including provision of website links and contact persons, discussion of consultant professional experience with each resource, references when available

- Assistance with decision-making and with admissions process for chosen school or program
- Additional meeting with young adult as needed
- Ongoing availability to family to review progress, to understand school/program policies and expectations,
and to problem solve as needed
- Follow-up and liaison with recommended program, including transfer of information from consultation

process, assistance in formulation of goals for the young adult
- Consultation regarding special education process as needed
- Participation, as requested, in team meetings and/or phone contact with school or program for purposes of 
updates and decision-making
- Ongoing monitoring
of young adult’s progress for duration of program

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1 Reply
JotikaT2
Employee Tax Expert

Educational consultant fees for placement in long term mental care program - can it be deducted as medical expense?

It depends.

 

Based upon your information provided above, the only way it would be a medical expense is if hiring the consultant was at the request of a physician.

 

You cannot include the costs of sending a child to a school for behavioral problems if medical care is not the main reason to send them there.

 

Medical expense for school

If the expenses were incurred based upon a doctor's recommendation because of the mental impairments, then you can deduct the costs of tuition, meals and lodging as part of your medical expense.  But the main reason for going to the school is to overcome the learning disabilities.

 

Special education

Special education 2

 

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