Education & Work-Related Expenses
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If your child is diagnosed as having Attention Deficit Disorder ADD and cannot function in a public school setting and must be sent to a private school, can the cost of the private school be deducted from your taxes?
The expense would not be deductible as an education or a child care expense. The facts and circumstances will determine if the cost of the private school qualifies as a medical expense.
Under limited circumstances, you may be able to treat as medical expenses all or part of the tuition or fees you pay to a special school for a child who has severe learning disabilities caused by mental or physical impairments, including nervous system disorders. Refer to Publication 502 (PDF), Medical and Dental Expenses. Your doctor must recommend that the child attend the school, and the main reason for using the school must be its resources for relieving the disability.
References: 3.5 Itemized Deductions/Standard Deductions: Medical, Nursing Home, Special Care Expenses My father is in a nursing home and I pay for the entire cost. Can I deduct the expenses on my tax return?
You may deduct qualified medical expenses you pay for yourself, your spouse, and your dependents, including a person you claim as a dependent under a Multiple Support Agreement. You can also deduct medical expenses you paid for someone who would have qualified as your dependent for the purpose of taking personal exemptions except that the person did not meet the gross income or joint return test.
Nursing home expenses are allowable as medical expenses in certain instances. If you, your spouse, or your dependent is in a nursing home, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a medical expense. If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is a medical expense, and the cost of the meals and lodging is not deductible.
You deduct medical expenses on Form 1040, Schedule A (PDF), Itemized Deductions. The total of all allowable medical expenses must be reduced by 7.5% of your Adjusted Gross Income. For more information, refer to Publication 502 (PDF), Medical and Dental Expenses.
References: Are there any deductions that can be taken for helping my elderly mother? She lives on social security and I paid almost $7,600 in her expenses and bills. She collects approximately $9,600 from social security a year. These expenses are not often medical or such but rather living expenses.
There are no special deductions for providing money to assist your aging parent. However, you may want to review the tests in Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, to see whether you would be eligible to claim your mother as a dependent.
References: Can social security tax and Medicare tax be deducted on Schedule A, as medical insurance or anywhere else?
Social Security taxes and Medicare taxes imposed on employees are not deductible as medical insurance or pursuant to any other provision. Medicare A expense is not generally deductible. However, If you itemize your deductions on Form 1040, Schedule A (PDF), Itemized Deductions, you may be able to deduct the monthly premiums paid from your social security check as medical expense.
If you have voluntarily enrolled in Medicare A because you were not otherwise covered, you can deduct your Medicare A premiums. If you are enrolled in Medicare B supplemental medical insurance, the premiums you pay can be deducted as a medical expense. All allowable medical expenses must be reduced by 7.5% of adjusted gross income. For more information, refer to Publication 502 (PDF), Medical Expenses; and Tax Topic 502, Medical and Dental Expenses.
References: 3.7 Itemized Deductions/Standard Deductions: Other Deduction Questions Are expenses for smoking cessation programs deductible?
You can include in medical expenses amounts you pay for a program to stop smoking. Unreimbursed amounts you pay for participation in a smoking cessation program and for prescribed drugs designed to alleviate nicotine withdrawal are expenses for medical care that are deductible subject to the 7.5% of adjusted gross income limitation if you itemize deductions on Form 1040, Schedule A (PDF), Itemized Deductions. However, you cannot include in medical expenses amounts you pay for drugs that are designed to help stop smoking that do not require a prescription, such as nicotine gum or patches.
For more information, see Publication 502 (PDF) , Medical and Dental Expensesor Revenue Ruling 99-28, which explains the deductibility or smoking-cessation programs. Revenue Ruling 99-28 is in Internal Revenue Bulletin 1999-25, dated June 21, 1999.
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