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Children with Disability:

Tuition and fees paid to schools and certain educational institutes, and organizations specialized in providing “Special Education Programs and Services” are tax deductible as medical expenses as they alleviate your child’s physical or mental condition. Tuition costs for a special day school (section 213-1-e IRS Code 1954) (Revenue Ruling 58-280) (Revenue Ruling 69-466, C.B. 1969-2, 39).

Tuition paid to schools for children diagnosed with disabilities such as ADD qualify as "Deductible Medical Expenses", verify with the school or care provider whether they are considered a special day school under the stated IRS ruling.

 

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Last modified: February 19, 2007