Counseling fees

[Taxadvisor VA]

Client has autistic children and he is taking the oldest one for counseling. Since he does not have a Doctor's prescription, I'm thinking these fees are not deductible in the medical section of schedule A.

Has anybody had expereince with this and can provide some guidance?
Thanks,

Taxadvisor VA

[Maribeth]

I would deduct the fees as a medical expense. TTB Page 4-4, psychiatric care and psychoanalyst.

[Taxadvisor VA]

Counseling Fees-Response

I would deduct the fees as a medical expense. TTB Page 4-4, psychiatric care and psychoanalyst.

Maribeth- Thank you for replying. I'm not sure without a medical Doctor's directive can you deduct these fees? The two you mention most likely have a Doctor's order via a prescription. In my case, the client did this on his own. I do think their is a difference. Otherwise, people would go to a Counselor and deduct the fee on their taxes.

Anybody else?
Taxadvisor VA

[Maribeth]

Have always deducted these fees. A counselor is a medical practitioner. It is deductible.

[JohnH]

If the counselor is a licensed practitioner, I don't know of any reason it can't be deducted.

This is no different than going to see a specialist for a medical condition. For tax purposes, you don't need a doctor's prescription to do that (your insurance may require it, but that's a different issue). You can even deduct amounts paid to a non-traditional medical practitioner. I think transportation to and from the counselor is also a deductible medical expense.

I'm just posting a general response without any cite, so I'll be interested to hear if anyone can show anything to the contrary.

==========================================

This is from Tax Topic 502, and is also included in Pub 502.
Deductible medical expenses may include but are not limited to:

Payments of fees to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and nontraditional medical practitioners

[TXEA]

Psychologists are deductible - Rev Ruling 63-91 as long as the underlying condition is medical.

So for example, marriage counseling with a psychologist is not deductible.

[ChEAr$]

I would deduct the fees as a medical expense. TTB Page 4-4, psychiatric care and psychoanalyst.

Disclaimer: I am not a psychologist or anything of that ilk.

However I wonder if autism is classified as psychiatric or psychological in nature. I dunno.

[Burke]

I would have no problem in treating it as a medical condition.