Can Your Child's Private School Tuition Be Tax Deductible?

Getting the diagnosis of autism in your child is one of the most devastating moments in any parent's life. With 1 in 166 children diagnosed with some form of autism in the United States, there are millions of parents across the country already grappling with this issue, and more and more parents learn that their child has autism each and every day.

The term "autism" encompasses everything from Asperger Syndrome, a light version of autism in which the child has above-average verbal abilities but still has the social and behavioral difficulties that are standard parts of autism, to classical autism, in which the child is barely verbal or non-verbal, exhibits flapping, spinning, or other physical "stims" or behavioral markers, and has marked social and communication problems.

Each child with autism has a unique set of issues related to his or her disability. For some children with Asperger Syndrome, giftedness is an issue; how do parents meet the academic needs of an intellectually gifted third grader, for instance, who has the social skills of a three or four year old, but the volcabulary and reading ability of a college student? And then there are children with more "middle of the road" autism, who are two or three years behind in verbal abilities, who become physically aggressive and tantrum when frustrated, or who have occupational therapy needs because of muscular or coordination problems.

Now add education to the mix.

How can educators in public schools meet the demands of each and every child with different autism diagnoses? Some public schools develop wonderful programs for kids with autism diagnoses; a combination of a personal aide, speech-language pathologist sessions, occupational therapy sessions, and academic accommodations can make a world of difference for kids. But then there are other schools that lack the money to provide so many services to one child, or schools that try to apply a "cookie cutter" approach to all children with autism, ignoring the individual needs each child has.

Sometimes private schools with systems designed for autistic kids, or kids with special needs, or that meet academic giftedness AND special needs issues, are the best choice for parents in meeting their child's needs. Under the Individuals with Disabilities Education Act, by law schools must provide a "free and appropriate education" (FAPE) for all students, regardless of disability. For some kids, FAPE means attending a $20,000 per year private school.

While some public school districts wil admit that they cannot meet an autistic child's needs, and will then pay for the child's placement in a private school, other districts will try to keep the autistic child in the public school in order to avoid paying the tuition. Each case varies, and some parents have sued school districts on this issue. Some judges rule in favor of the parents, and the district must pay for the tuition. In other cases, judges rule that the public school has met the FAPE obligation; the law says not that public schools are required to provide a perfect education, but simply a free and appropriate one.

Some parents who lose their court cases still choose to send their child with Asperger Syndrome or pervasive developmental disorder or autism to a private school. What many parents do not know is this: the tuition may be a tax deductible expense, under medical expenses.

If a doctor documents the fact that a special school is required to meet the autistic child's needs, then under certain Internal Revenue Service guidelines, the tuition can be deducted. If tuition costs $20,000 and you are in a 30% income tax bracket, that is a $6,000 savings on your taxes.

Parents should check with tax advisors to see if various tuitions--gymnastics tuition at a school for kids with special needs, or gifted program tuition for a child with academic gifts--are deductible. This is one hidden tax deduction that could help take a huge bite out of taxes for parents who are already stretched and pulled in man directions as they juggle a child with special needs and other issues.