CRITERIA FOR A SPECIAL SCHOOL
A school is a special school if the ordinary education it provides is incidental to the special services provided. Thus, the curriculum of a special school may include some ordinary education, but this must be incidental to the school’s primary purpose to enable the student to compensate for or overcome a handicap, to prepare him or her for future normal education and living. Examples of a special school are schools with programs to “mainstream” children with neurological disabilities (e.g., autism spectrum disorders) and schools that teach Braille, lip reading, or sign language. Deductible special school costs include: lodging and meals, transportation, incidental educational costs provided by the institution, and costs of supervision, care, treatment, and training. Regular schools be classified as a “special school” if it has a special curriculum for the disabled individual (Rev. Rul. 70-285). The costs for private tutoring by a teacher who is specially trained and qualified to deal with severe learning disabilities are deductible, provided the child’s doctor recommended such tutoring (Rev. Rul. 78-340). Dyslexia is a medical condition that handicaps the child’s ability to learn. Therefore, if a child is diagnosed with dyslexia, the costs of special education to overcome dyslexia are deductible medical care expenses (Letter Ruling 200521003).
Credit For Special Needs Adoption Expenses
• $12,970 for a special needs child ($12,650 in 2012), regardless of adoption expenses.
• Must be a U.S. citizen or resident who requires adoption assistance. Read more