Special
Education
Special EducationYou can include in medical
expense payments to a special school for a mentally
impaired or physically disabled person if the main
reason for using the school is its resources for relieving
the disability. You can include, for example, the
cost of: *Teaching Braille to a visually impaired
child. *Teaching lip reading to a hearing impaired
child. *Giving remedial language training to correct
a condition caused by a birth defect. The cost of
meals, lodging and ordinary education supplied by
a special school can be included in medical expenses
only if the main reason for the child's being there
is the resources the school has for relieving the
mental or physical disability. YOU CANNOT INCLUDE
IN MEDICAL EXPENSES THE COST OF SENDING A CHILD TO
A SPECIAL SCHOOL FOR BENEFITS THE CHILD MAY GET FROM
THE COURSE OF STUDY AND THE DISCIPLINARY METHODS.
Tuition costs for a school for children with ADD,
for example, is not reimbursable. However, additional
costs for therapy sessions or classes at school that
treat the ADD will be reimbursable as long as the
costs can be itemized separately from the cost of
the tuition.
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