| Expenses
that you incur in order to enable your child to compensate for
or overcome disabilities or to prepare your child for future
normal education or normal living are deductible medical expenses.
Thus, any expenses for therapy that helps your child’s
adaptation are deductible medical expenses. In addition, the
expenses of your child’s schooling at a “special school”
for mentally or physically disabled individuals are deductible
(including the cost of an ordinary education) if the resources
of the school are the reason for your child’s presence
and the educational services provided are rendered only as an
incident to the medical care provided.
The qualification of a school as a special school depends
on the school’s curriculum. Thus, a school qualifies
as a special school only if the primary focus of its curriculum
is to enable students to compensate for or overcome disabilities,
and to prepare them for future normal education or normal
living. For instance, schools that provide special services
for children with mental and/or physical disabilities, such
as schools for the teaching of Braille or lip reading are
special schools because the primary purpose of the schools
is alleviating or treating a physical handicap. Similarly,
schools with special programs for treating severe learning,
mental, psychological or emotional disorders or dyslexia are
special schools.
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In contrast, a school that does not provide a special program,
but is beneficial because of its small class size or because
it provides added services within a normal academic setting,
is not a special school, since the primary purpose of the
school is academic. However, if an ordinary school is willing
to develop a special program that meets your child’s
needs, the school will qualify as a special school, since
the determination of whether a school is a special school
is made on the basis of your child’s curriculum, not
the curriculum of the school as a whole.
Of course, you cannot deduct any special education expenses
to the extent the expenses are borne by the state or locality.
In addition, the medical expense deduction is limited to the
amount that exceeds 7.5% of your adjusted gross income.
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