** 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