Speech School as a "Medical Expense" ??

[bbrownatl]

I have a client whose has a child with speech issues and has provided documentation via a doctor written diagnosis. Accordingly, the child is attending a special “Speech” school full time for her education. The client asked about writing off the $19K in tuition as a medical expense (on Sch A to the extent greater than 10% AGI).

In IRS Pub 510, it details “Special Education” as follows:

Special Education
You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders.

You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. A doctor must recommend that the child attend the school. Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided.

Special education includes:
•Teaching Braille to a visually impaired person,
•Teaching lip reading to a hearing disabled person, or
•Giving remedial language training to correct a condition caused by a birth defect.

Thoughts on categorizing the speech disorder here? Seems to me that it does as the speech school is assisting the child to get into a main stream school at some point later.

Any insight appreciated.

[taxmandan]

I would deduct it as medical expense, fits the description of special ed to me. Speech impediment is a disability and the need is sufficient for the deduction in my mind.

[bbrownatl]

Agreed. The school is a specific "speech" school only for those with speech challenges with learning.

[taxea]

I disagree. Only the portion of the tuition that is dedicated to the "speech therapy" provided by the school is what I would consider a medical expense. If child is getting learning in subjects that he would have in a regular school were he not speech disabled are not deductible.