Special Education Tax Issues by Dorene Philpot

By Dorene J. Philpot Attorney at Law
http://www.dphilpotlaw.com

The Internal Revenue Service has opened the door for some parents to write off their child's private-school tuition as a medical expense. In a recent ruling, on March 1, 2005, the IRS issues a Private Letter Ruling (PLR-140373-04) which was released to the public on May 27, 2005. It said that one family's dyslexic children required special education that could be deemed medical care and thus was deductible as a medical expense under IRS Code Section 213. Though the ruling applied only to one specific family, parents who think they might qualify can take these steps.

• Make sure the school offers special education aimed at helping the student overcome a diagnosed handicap. The school should have staff available to design a curriculum aimed at your child's particular handicap, and that should by why the child attends that school.
• Get the school to write a statement about it's program
• Remember that as a legitimate medical expense, it's still not deductible until exceeds 7.5 percent of your adjusted gross income. Given the cost of most private schools today, that won't be a problem.

This information is not intended to be tax advice. You should consult with your own tax professional to see how the above might apply to your case.