a child is diagnosed with several developmental disorders along with delayed motor, cognitive and social development skills. Experts confirm that the child will need a program of support for the two conditions if he / she were to attend college.
parents are from a particular school that is designed for children uvjetima.Škola courses offered to students with learning disabilities the help they need to be successful in meeting their college curriculum and become capable and successful in their chosen research, which makes them responsible and productive members of society. Unfortunately, the school does not offer true college courses. Instead it provides a 12-month program that includes instruction and specialized social, academic and independent living skills to help students be successful in a college environment. The school determines that the child is in need of specialized remedial training before and while attending college, because one of its conditions.
parents are now faced with more than a normal college tuition and expenses. Fortunately, in in Letter Ruling 200729019, The IRS has stated that parent can deduct medical costs as tuition paid to special school dobrobitposebnim needs of the child. This means that the IRS is now looking at whether a taxpayer may deduct the cost of medical fees paid for a child to attend school.
Regulation § 1.213 (d) (1) (v) (a) states that ordinary education is not a medical expense. Article 213 defines health care as well as amounts paid for diagnosis, treatment, mitigation, treatment or prevention of disease, or for the impact of any structure or function in the body.
ordinary education is not and has never had health care, the costs of medical care includes the cost to attend "special schools" for mentally or physically challenged individuals, and if the primary reasons for a child attending school is ublažititjelesnog or mental handicap. IRS regulations also state that the cost of care and treatment of the mentally or physically challenged individuals in the institution in terms of "medical care ".
"special school" (sometimes referred to as institutions) in terms of IRS regulations determined by the content of their programs is to help the student to compensate for or overcome a handicap. Parents can therefore be claimed as the cost of medical expense caused by their child's participation in a course that is specifically designed to meet the child's needs.
IRS will allow as a deductible medical expense for tuition paid, and special schools based on the following facts:
° The school was founded to help children with special needs.
° A child is diagnosed with certain disabilities, a school focused on some of these disorders.
° doctor recommended the child attend school.
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