Is an autistic child considered disabled? Would I be able to deduct the cost of his ABA therapy?

[xmasbaby0]

Do I get a credit or deduction if my child is disabled?

If your child is older than 12 and you need to pay someone to take care of him while you work, you can say he is disabled and you can still get the childcare credit on your federal return.   Or if he is 19 or older you may still be able to claim him as a qualifying child dependent on your federal return.

Aside from those things, there is no federal tax advantage to saying that your child is disabled.   Your state tax laws might be different.

If you have medical expenses for your neurodivergent child, you can enter them ----be aware that the medical deduction is very hard to get and will have no effect unless you have enough other itemized deductions like mortgage interest, property tax, etc to exceed your standard deduction.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2023—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2023 STANDARD DEDUCTION AMOUNTS

SINGLE $13,850  (65 or older/legally blind + $1850)

MARRIED FILING SEPARATELY $13,850  (65 or older/legally blind + $1500)

MARRIED FILING JOINTLY $27,700  (65+/legally blind) )  + $1500 per spouse

HEAD OF HOUSEHOLD  $20,800 (65 or older/blind)  + $1850)

[TomK2023]

Yes, Autism is a neurological developmental disability.  

Medical, dental, and vision expenses are reported on Schedule A and entered in the Deductions & Credits section.

1. With your return open, search for Schedule A and then select the Jump to link in the search results.
2. Enter your medical expenses, starting with prescriptions, on the following screens.

To deduct unreimbursed, out-of-pocket medical, dental, and vision costs on your federal return:

• You must take the itemized deduction;
• The expenses for you, your jointly-filing spouse, and your dependent(s) must exceed 7.5% of your adjusted gross income (AGI); and
• Only the portion above and beyond 7.5% of your AGI is deductible

Enter all of your out-of-pocket expenses, even if you don't think they qualify as a deduction. Some states will let you deduct them on your state return even if you couldn't deduct them on your federal return.