Deducting special care facilities and educational costs as medical expenses.

• Jurisdiction: United States
• Author: Ellentuck, Albert B.
• Date: 01 November 1995

Jim and Nancy Smith's son, David, has been released from a drug treatment hospital. On recommendation from his doctor, David immediately goes to live in a halfway house for one month, to assist him in making the transition from the hospital to community life. The Smiths' 1995 unreimbursed costs for the halfway house fees, lodging and meals amount to $5,600.

In addition, because of the effects of drugs and resulting treatment, David is diagnosed as having learning disabilities. Jim and Nancy decide it would be best to send David to a private school because the teacher/student ratio is much lower than in public schools and the school offers private tutoring. The private school tuition costs incurred by the Smiths for 1995 are $4,000.

Issue

Are the Smiths entitled to a medical deduction in 1995 for expenditures made to the halfway house and the private school?

Analysis

Amounts paid to maintain an individual in a therapeutic center for drug addiction are deductible medical expenses. Also allowed...