A child is diagnosed with several developmental disorders along with delayed motor, cognitive and social developmental skills. Specialists confirm that the child will need a support program for two conditions if he/she were to attend college.
The parents are referred to a particular school that has courses designed for the child’s conditions. The school offers students with learning disabilities the help they need in order to be successful in completing their college curriculum and become competent and successful in their chosen field of study, thus making them responsible and productive members of society. Unfortunately, the school does not offer any actual college courses. Instead it provides a 12-month program that includes tutoring and specialized social, academic, and independent living skills in order to help the students be successful in a college environment. The school determines that the child is in need of the specialized remedial training prior to and while attending college because of one of her conditions.
The parents are now facing more than the normal college tuition and expenses. Luckily though, in a Private Letter Ruling 200729019, the IRS has stated that a parent may deduct as a medical expense the tuition paid to a special school for the benefit of the special needs child. This means that the IRS now looks at whether the taxpayer could deduct as a medical expense the tuition they paid for the child to attend the school.
Regulation §1.213(d)(1)(v)(a) states that ordinary education is not a medical expense. Section 213 defines medical care as amounts paid for the diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting any structure or functions of the body.
Ordinary education is not and has never been medical care; the cost of medical care includes the cost of attending a “special school” for the mentally or physically challenged individual if the primary reasons the child attends the school is to alleviate a physical or mental handicap. IRS regulations also state that the cost of care and treatment of a mentally or physically challenged individual at an institution is within the meaning of “medical care”.
“Special school” (sometimes referred to as institution) within the meaning of IRS regulations are determined by the content of its curriculum is to help the student to compensate for or overcome a handicap. Parents may therefore deduct as a medical expense the cost of their challenged child’s participation in a course that was specially designed to meet the child’s needs.
The IRS will allow as deductible medical expense for the tuition paid to these special schools based on the following facts:
· The school was established to help children with special needs.
· The child was diagnosed with certain developmental disorders and the school focused on some of those disorders.
· A physician recommended the child attend the school.
If you would like further information or to ask questions on this matter, please visit my blog, TaxResolutionaries, to post comments and questions. If you are in need of tax debt assistance, please seek a reputable firm to assist you in resolution.
By: Sharon Raines
Posts Tagged ‘Parents’
Special Tax Deduction For Special Needs Cases
December 30th, 2009Misconceptions In Parenting And Teaching Special Needs Children
December 14th, 2009
Having a special need child in the family doesn’t mean you have to panic. Just like other kids, special needs children can learn to live a normal life and reach their full potential. Guidance, teaching and love are primary ingredients in rearing a special child and helping him reach full potential.
The “panicking” of parents upon learning about their child’s situation can be attributed to some common misconceptions in dealing with special needs children. These misconceptions lead to the thought that there is no bright future for special needs children. Unless these myths are fully understood and corrected, parents will never know that special needs children will still reach their full potentials. Here are the top 3 common special child misconceptions and the truth about them:
Parenting and teaching a special child will take away all your happiness and replace it with difficulties. This may be true to some persons who don’t love the child at all – but does this type of person exist? How can parents not love their own child no matter what his needs are? Parenting and teaching a special child is not a reason to be unhappy. It is all in the attitude! Rearing a child with special needs doesn’t take away your happiness. You may be unhappy but it’s your choice. You can choose to be happy and satisfied caring and teaching your special child. Rather than letting yourself be imprisoned by the situation, be in control. Plan exciting activities that will help you enjoy at the same time leave an effective learning experience to your child. Special needs children will never reach their full potential. This is another myth. Just like any other children, special needs children can reach their full potential. They can learn to speak, read, and interact with other people. They have the ability to live a happy, satisfied and complete life. But they won’t be able to achieve these on their own. They need guidance and proper teaching for them to be the best person that they could be. You should not be the judge of your child’s potential. Let him explore and learn. There are several education materials that cater to teaching special needs children reach their full potential. Nobody understands the difficulties of parenting and teaching special needs children. No two persons are the same. The individual difference theory is true but it doesn’t apply to situations. You may be facing the challenge of parenting or teaching differently abled children but you are not alone. Many other parents or teachers have been through the same situation. The only thing that differs is the way people handle special situations like this. There are even foundations and organizations that cater to helping parents and teachers cope up with the challenge of teaching and parenting children with special needs.
Parenting and teaching special needs children is an easy task if you know how to handle the situation. Don’t panic! Know what is true and what is not. Don’t judge a situation based on pure misconceptions. As long as you know what to do, parenting and teaching children with special needs will be a satisfying and fulfilling experience.
By: Monica Corral-lorica
