DYSLEXIA, LEARNING DISABILITY, ADHD EVALUATIONS AND TREATMENT CAN BE TAX DEDUCTIBLE
Learning Disability evaluations and remedial treatment can qualify as a medical expense under IRS guidelines and in some
instances be paid for with pre-tax dollars. In general the following conditions must be met:
•
The individual must be diagnosed with a medical condition by an accredited, licensed professional, qualified to make a
diagnosis. A diagnosis of Specific Learning Disorder (Dyslexia) or ADHD is a medical diagnosis of a medical condition.
•
The licensed medical professional must prescribe the remediation.
•
The remediation programs must be administered by trained professionals who administer medical care in the form of
special education designed to treat the medical condition that handicaps the ability to learn
Expenses that qualify as medical expense may receive the following income tax benefits:
•
Health savings account (HSA) – This account can be set up by you individually or by your employer. An HSA is funded with
pre-tax dollars and is used to reimburse qualified medical expense. An HSA can be funded by you or your employer. IRS
publication 969 provides guidance regarding HSA’s and details of how to establish an HSA.
•
Flexible spending arrangement (FSA) – This account is set up and administered by your employer. A FSA is funded with
pre-tax dollars and is used to reimburse qualified medical expense. A FSA can be funded by you or your employer. IRS
publication 969 provides guidance regarding a FSA.
•
Health reimbursement arrangements (HRA) – This account is established and funded solely by your employer with pre-tax
dollars and is used to reimburse qualified medical expense. IRS publication 969 provides guidance regarding an HRA.
•
Medical expense deducted as an itemized deduction on your Federal income tax return – If you have qualified medical
expenses that have not been reimbursed to you by insurance or another tax favored health plan you may be able to take
them as an itemized deduction on you federal income tax return. IRS publication 17 and 502 provide guidance regarding
medical expense as an itemized deduction.
•
The above information is not intended to provide tax advice. Please see your tax professional to determine what tax
benefits are available to you given your particular circumstance.
instances be paid for with pre-tax dollars. In general the following conditions must be met:
•
The individual must be diagnosed with a medical condition by an accredited, licensed professional, qualified to make a
diagnosis. A diagnosis of Specific Learning Disorder (Dyslexia) or ADHD is a medical diagnosis of a medical condition.
•
The licensed medical professional must prescribe the remediation.
•
The remediation programs must be administered by trained professionals who administer medical care in the form of
special education designed to treat the medical condition that handicaps the ability to learn
Expenses that qualify as medical expense may receive the following income tax benefits:
•
Health savings account (HSA) – This account can be set up by you individually or by your employer. An HSA is funded with
pre-tax dollars and is used to reimburse qualified medical expense. An HSA can be funded by you or your employer. IRS
publication 969 provides guidance regarding HSA’s and details of how to establish an HSA.
•
Flexible spending arrangement (FSA) – This account is set up and administered by your employer. A FSA is funded with
pre-tax dollars and is used to reimburse qualified medical expense. A FSA can be funded by you or your employer. IRS
publication 969 provides guidance regarding a FSA.
•
Health reimbursement arrangements (HRA) – This account is established and funded solely by your employer with pre-tax
dollars and is used to reimburse qualified medical expense. IRS publication 969 provides guidance regarding an HRA.
•
Medical expense deducted as an itemized deduction on your Federal income tax return – If you have qualified medical
expenses that have not been reimbursed to you by insurance or another tax favored health plan you may be able to take
them as an itemized deduction on you federal income tax return. IRS publication 17 and 502 provide guidance regarding
medical expense as an itemized deduction.
•
The above information is not intended to provide tax advice. Please see your tax professional to determine what tax
benefits are available to you given your particular circumstance.
Robert D. Smith, PhD
Diagnosis of Dyslexia, ADD & Learning Disorders
Children & Adults
