medical expense

[KWF]

Taxpayer has dependent child who suffers from dyslexia.

T/P drives approximately 1000 miles for child to attend a summer camp that focuses on training to overcome dyslexia. Beside dyslexic training, camp also provides normal outdoor activities (boating/swimming/etc).

T/P does not have doctor's certification for need to attend this camp. However, main purpose for attending is for the dyslexic training.

Would costs for travel, lodging and camp attendance be considered deductible sch A medical expense?

[Rapid Robert]

Taxpayer has dependent child who suffers from dyslexia.

T/P drives approximately 1000 miles for child to attend a summer camp that focuses on training to overcome dyslexia. Beside dyslexic training, camp also provides normal outdoor activities (boating/swimming/etc).

T/P does not have doctor's certification for need to attend this camp. However, main purpose for attending is for the dyslexic training.

Would costs for travel, lodging and camp attendance be considered deductible sch A medical expense?

Dyslexia is a learning disability, not a physical disease. According to Pub 502 under "Special Education", "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 dis-abilities. For expenses to be deductible, a doctor must recommend that the child attend the school. Overcoming the learning disabilities must be a principal reason for at-tending the school, and any ordinary education received must be incidental to the special education provided."

So, you strike out on the doctor recommendation, and no I don't think obtaining one retroactively counts.

Of course in today's world, it's questionable whether the ability to read it really a necessary skill. After all you can even become president of the U.S. without doing any reading, there's nothing in the constitution that requires it.

[taxea]

I don't think the mileage, etc, would be deductible either since it was your choice to have child attend this specific location.

[TAXNJ]

When you say,

"...does not have doctor's certification", what do you mean?

IRS Pub 502 says doctor's "recommendation" and does not specify a "prescription" required.

A Doctor's "recommendation" does not mean "certification". Also, IRS Pub 502 says Doctor, but does not specify if limited to a "medical" or a Doctor of Psychology.

Ask the client if the Doctor "recommended" the special camp.

IRS Pub 502 further states, "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." See the pub 502 for more information.

Suggest you read IRS Pub 502 and Thetaxbook for additional information and ask client more questions if you think it appropriate.