Deducting Sylvan Learning Ctr exps for 13yr old?

[AZ-Tax]

Student/Child is enrolled in public school but parents felt the child was a little behind the rest of class and enrolled child in supplmental schooling (Sylvan). Unless I was looking in the wrong place in TTB (tab 12), I could locate anything pertaining to this situation.

[Possi]

Medical Deduction?

If the child was diagnosed with a learning disability, see TTB 4-7 under special education. It does not sound like your client qualifies unless there was a diagnosis.

My client's child was diagnosed with a learning disability, the doctor recommended the school, and I took the medical deduction.

Somebody will say I was wrong... you watch!

[Jesse]

Sometimes it's nice to be wrong as it brings about some good discussion.

I don't know about the medical issue and I can't think of any other reason it would be deductible.

[AZ-Tax]

Possi, whats with that little guy running on your post?

Whats with that little guy running on your post in the top right hand corner?

[SueBaby]

Whats with that little guy running on your post in the top right hand corner?

I thought that too. Looks like the Gingerbread Man running away not to be eaten.

[Possi]

Gingerbread Goof!

I'm LMAO!

I think it is the Instant Messenger person because I posted my Instant Messenger ID on my profile. I'm not on IM much anymore, but he sure looks cute, doesn't he! Gingerbread man... I'll laugh all day!

[fliszt]

I don't know about your state,

but MN allows a deduction for "educational expenses". There is a list of yes and no for either a credit or subtraction and of course AGI comes into play too. So maybe your state has a similar setup?
Larry

[taxea]

Okay, I will do it...

Public schools provide special ed. It is not a requirement to send a special ed child to Sylvan or elsewhere. This was your choice and I would not consider it a medical expense.
I don't disagree that you would want to get your child the best assistance you could but unless it is listed as a deductible item under medical expenses it doesn't apply. taxea

[erchess]

Yes but

Public schools provide special ed. It is not a requirement to send a special ed child to Sylvan or elsewhere. This was your choice and I would not consider it a medical expense.
I don't disagree that you would want to get your child the best assistance you could but unless it is listed as a deductible item under medical expenses it doesn't apply. taxea

taxea, are you addressing Possi's situation or the one in the original post?

In Possi's case the child had a diagnosis and a medical recommendation. The only thing I would have done that she may not have done is to advise the client to make sure that the child's medical chart reflects that on a given date or dates the Doctor or someone else diagnosed whatever learning disability and the doctor recommended Sylvan to alleviate the learning disability. TTB even gives a cite in the 1040 Edition pg 4-7. The IRS in issuing the PLR and the Congress in passing the tax code and the courts in rendering any relevant decisions all knew that both private and public schools exist along with Sylvan and other tutoring and they could have said that to be deductible services have to be not available at a public school. They didn't do that. Many schools offer various free medical services to students but surely no one would suggest that we have to make sure before we deduct a medical expense for a child that the service involved was not available for free at school.

As for the situation in the original post I don't think Possi's suggestion works (and of course she didn't either) As someone else has said I can't think of any theory under which the taxpayer referenced in OP can deduct Sylvan. A quick glance at 1040 Edition 12-2 will erase any thought of Education Credits. We've dismissed medical. The child isn't employed or self employed or a Farmer so we're not looking at Employee Expenses with or without 2106 and we're not looking at Sch C or F. We're up against the fact that most of about anyone's expenditures are with dollars that do not yield a tax advantage. Tax advantages are put into the code to help people in certain specific situations or to encourage people to do socially constructive things that may have costs which would otherwise reduce the amounts of those things that happened.

[Snaggletooth]

Wrong

Somebody will say I was wrong... you watch!

Possi, you're wrong.

[Possi]

Snag,

You got me!


It's good to be wrong sometimes, just for the chatter it creates, right? My client specifically stated that the doctor recommended Sylvan for his particular learning disability. Not for life, but for that time. Sylvan helped tremendously and he is not going now.

All 5 of their children are home-schooled, btw. So, public school answers weren't an option for them.

[taxea]

Here is my justification for it not being deductible. So the doctor recommended it and yes it would most probably help the child, however, why would this be any different than the tuition to a private school not being deductible or the expenses to send a child to a public school not being deductible. Sorry I would not deduct it. taxea