Yes. Sec. 1.213-1(e)(1)(v), the unreimbursed cost of attending a “special school” for a neurologically or physically handicapped individual is deductible as a medical expense if the principal reason for sending the individual to the school is to alleviate the handicap through the school's resources.
One of the most important things to know about deducting medical expenses is you have to itemize deductions on Schedule A to receive a tax benefit.
When you file your Form 1040, you typically have the option of itemizing or taking the standard deduction — a predetermined amount based on your filing status.
For 2020, the available standard deductions are as follows:
Filing Status2020 Standard Deduction
Single$12,400
Married Filing Jointly$24,800
Married Filing Separately$12,400
Head of Household$18,650
To benefit from medical expense deductions, your total itemized deductions — deductible medical expenses, state and local taxes, home mortgage interest and charitable contributions — must be greater than your available standard deduction.
In addition, in 2020, you can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2020 Form 1040.
For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) don't count. If you had $5,000 of unreimbursed medical expenses in 2020, you would only be able to deduct $1,250 on Schedule A.
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