@sbreen1025 wrote:
Is this accurate? I have seen conflicting reports on this, especially when the child has a medical diagnosis. I have read these are deductible under Section 213 i think it is.
That's not clear to me. Section 213 is the general section for deducting medical expenses. The rules are spelled out in publication 502. Medical expenses are deductible if they are needed to diagnosis, cure or treat a condition that affects the natural function of the body or mind. Advocacy is not providing a medical diagnosis or treatment. It seems like the answer is still no. You should check with your own tax professional if you want more guidance. (Note that before 2018, personal legal expenses were deductible as miscellaneous itemized deductions subject to the 2% rule, so you might be reading older advice. I am not convinced these are medical expenses.)
Two relevant sections seem to be:
Special Education
You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders.
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. Overcoming the learning disabilities must be the primary 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 disabled person, or
- Giving remedial language training to correct a condition caused by a birth defect.
You can't include in medical expenses the cost of sending a child with behavioral problems 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 isn't a principal reason for sending the student there.
Legal Fees
You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care.
