Residential Facility

• Tuition paid to a residential facility for special-education students is a deductible medical expense. Such facilities must specifically address the special needs of the students that attend the school. While the students may receive some general education while attending the school, the primary purpose of the school should be to help the students cope with their mental or physical disabilities.
  
  

School Tuition

• Families can also deduct tuition paid to a school specifically designed to teach special-education children. These expenses should be included with your medical and dental expenses. Such schools include institutions for children with dyslexia, autism, mental retardation, language impairment, vision impairment or hearing impairment.
  
  

Tutoring

• If your special-needs child receives tutoring from a teacher trained to address special needs, you can deduct tutoring expenses as a medical expense. This does not apply to general tutoring to increase academic performance. The tutoring must specifically address specific special needs such as speech articulation errors or dyslexia.
  
  

Therapy

• Parents of special-needs children can also deduct specialized therapies recommended by a doctor as a medical expense. Such therapies may include physical therapy, occupational therapy, horseback riding therapy, speech therapy, behavioral therapy and music therapy.