..

.Equipm~'nt and Supplies

Abdominal supports
Air conditioner 1'!here necessaryfor relief from allergies

orfor relieving di.fficulry in breathing '

.Arches
Artificial teeth, eyes
.
Autoette (A11to devic~for disabled person), and

speciql hand contro.ls installed in a vehicle

Back. supports
Braces
~raille books (less cost over reg11lar edition)
Contact lenses
Cost of i.Ostalling stili-seat Gfovator
Cost of making your home accessible -

less the increase in fair 111arket val11e

..

Crutches
Elastic 'hosiery. >.

Eyeglasses
Fluoridation unit in home
Hearing aids
.~.
Heating devices .
Lead 8ased paint removal
.'
Orthopedic shoes-:-less cost ef regttl~r shoes '
Oxygen equipment
Prostheses
Repair ~f special telephone equipment for the

hearing impaired
Saqoiliac belt
'
Special mattress and pl}"vood bed boards for
relief o f arthritis .
"
Splints and bandages
Telephone/ teletype equipment and television
adapter for clos~d captions
Wheelchair
Wig (advised by doctor as essential to mental health

ofperson 111ho lost all his/ her haitjro111 disease)

...
Child Carefor E.m ployment,. . ..
Purposes '.
If you are gainfully ~mployed or actively seeking
employment, you are allowed a tpc credi,t for a
portion of child care or dependent care expenses for
disabled adults during the time you work or seek
employment depending on amount of care expenses. .
Your work-related exP,ens,es for a ~ credit is ljmited 'to:
$3,000 per year for eare of one disabled child or
disabled adult
$6,000 per year for care of two or more disabled
children or adults
.
Payments to ~tiv~ qualify for the child car~ tax credit as
!orig as the relative is not claimed a~ a dependent You arenoi
allowed a tax credit 'for-home care pa)'lilents 1Tu'lde to your
dependent under 19 years of age.
Please 110/e: Cbil1 Core mrd Di.sabled Depe11da11t Core e:xpe11Ses are clai111ed
as a ta;c credit or as a ~eduction Tbi.s 111ea11S.tl;atJ'O" do 1101 have
to ite111i!(!)'Ollr ded11dio11s to tale adm11tage ef tbi.s lax benefit, JJJbid1 red11as
)'Ot1r tax liabili!J dollarfor dollar:
Yo11 i1111Sffile For111 1040 or 1040A ( 110! Fo'!" 1040 EZ) lo dai111
tbemdit.

Volunteer E xpenses
If you work as a volunteer for a tax exempt non-profit organizi'i-

tion, you are allowed to deduct as a charitable contribution:

Travel expenses, including tranSportation to.and from
the mganization, parking and toll fees, meals and
lodging while traveling for the organizatioh.'You may . .
deduct the atrilal operation costs of your car in
volunteerwork, or a flat mileage rate of 14 cents per
mile.
Costs of telephone calls made on behalf of the
o~tiori.

cOnvention c;xpenses in~ as an official delegate of

tile organization.
Uniform costs in serving the organization.
.&penses paid in operating equipment for.the
organization. ,
.
Volunteer expenses ~t are not ded~~tlble are: activities
incurred as part of lobbying activities, and Child care costs
incurred to enable you to do volunteer w~rk.

Please Note:
All deductions require doewnentation.
All medical deductions must exceed 10% of
your adjusted gross income. All medical
.
deductions are allowed regard less of your ' . .
disabled child's age.

You are still allowed the full $3,900

exemption whether or not your child at
tends a special.school or institution: For tax
purposes th~ rnst of tuition, room and
board is considered a scholarship and is not
- taken into account in determicing whether .
parents have provided more !)1an half of
the-child's 'support.
,, . . ,
If your child'is an SSI recipien~ you may
still claim him/her as a dependent if you
have provided .more than 50% of the child's
support.
.
Some of the medical dedu~pons liste!d in
this pamphlet may be claimed as business
: expenses (instead of medical e::'penses) i f
they are related to a disabled person's
business/occupation. If claimed as business
expenses the 'deductions.are not su,bject to the
1()% limitation.

Published by:

Family Resource Center on Disabilities

For more irormation, contact your
local IRS Information Services toll free
at ($00) 829-1040 or visit www.IRS.gov.
Publifations availabJe from the IRS that 'provide
additional information are:
Publication 17: Your Federal Income Tax
Publication 501: Exemptions, Standarq
Deduc~on, and Filing Information
"Publication 502:Medical and Dental
Expenses
.
Publication 503: Child and Dependent Care
E.xpensi;s .
Publication 526: Charitabfo Contributions
Publication 907: Tax Highlights for
Persons with Disabilities

11 E. Adams St. Suite 1002

Chicago, Illinois 60603
Phone (312)939-3513
Fax (~12)854-8980
www.frcd.org .
info@frcd.org

2014

edition

As the parent of a disabledchild, you

are entitled to many income tax
deductions as "Medical Expen~es"
provided the expense.s are made to
alleviate your child's m.ental pr physical
condition.
You are entitled to deduct as medical
expenses the cost of:

,,.
Dental Services
Equcation Services
Equipment and supplies
Hospital Services
Laboratory exams and tes~
Medical treatments
Medicines and drugs
Professional services
Transportation
.

Other medical expenses incurred

to alleviate your child's mental or phy~ical
co11diti6n.

It is important to document all'your

. medic~ exi>enses by:
Keeping careful records Of all
exp~nses with receipts, dates of expenses,
etc., for at least three years, for possible
auditing purposes.

Ob~g.certification fr9m your

doctor that the expense has been m,ade for
one or more of the following: diagnosis,
ci.Ire; alleviation, ptevention, treatment,
or dysfunction of your child's mental
or physical condition.

.-

Educational Services
The following educational services are tax deductible as
medical expenses if they are incurred to alleviate your
child's physical or mental condition.
Tuition costs for a special education day school
Tuition costs for a special education class in a regular
school

Tuition and'room and board costs for a

residential school
Tuition costs for a special education classin a
paroqual school
:
Tuition and tutoring fees for a learning disabled child
with neurol?gical disor~er
Remedial f~dirlg or~ training for a child
with dyslexia or other disability
Special instruction or training- such as lip reading,
sign language; speech instruction, Braille .

Tran_s~ortation
Transportation costs that are deductible as medical
e:Xpen.ses are those incurred transporting your dis!ibled child
and yourself to and from:
Special schools and jostitutions
Hospitals and clinics
Doctors;offices and pharmacists

H you provide the transportation yo~ you'may

deduct mileage, parking.and toll fees for your car as per
I.R.S COde:
24 cents per mile sWtdar~ medical mileage

If you visit your disabled.child at a special' school or

institution, you may. deduct transportation costs but not
meals and lodging, if medical. experts ~eem your visit a
necessary part of treatment.

If you have a person accompany your disableCi child

who cannot travel alone, (a special school, hospital or
clinic, or doctor's office), this cost is also tax deductible.
Transportation costs that are not deductible are:
Transportation to and from work even if the
disability requires special ttansI;>ortation.
Transportation.inc~~d for a non-medical reason
(such as operatiqn or medical care in a resort area
when these services are available in your home
.area)
.

Transportation as part of a vacation - even if

taken to improve general health, on the
'
recommendation of a doctor.

Medical Treatments
Assistive technology
Ambulance
Anesthesiologist
Chiropractor (Licensed)
Christian Science Practitioner
Convalescent home
Cosmetic surgery for iedical purposes only
Dentist
Dermatologist
Drug treatment (tnpatient care cost)
Gynecologist
Halfway House
H \ealth insurance premiums
Plospital services

.
Legal fees connected with determination of ~eatment of
mentally ill persons
'
Nein:ologist
Nursing home and long term care
NUrsing home services (tneluding attendant care)
Obstetrician
.
Ocaipational therapy
Oculi'st
Ophth?lmologist
Optician
.
.
Optometrist
Organ transplan~ (tncluding transportation expenses for
donor)

Orthopedist
Os.teopath (licensed)
Pediatrician
Physical therapist
Physician
Physiotherapis!
Plastic surgeon
Podiatrist
.
Practical or other nonprofessional nurse for medical services

oruy .

Psychiatrist
Psychoanalyst
Psychologist
Registered nurse (tncluding room and board costs)
Psychiatric care
Sheltered workshop
, . Social worker
Speech therapist
Surgeon
Expenses, for service animal

Pt!Jf1!tl1ls to 11nlkensedpra&litionm ifthe !J.Pe and q11ali!J of

1ervice iJ not ilkgaL

Acupuncture
. Blood ~sfusion
Diathermy
Hearing services
Hydrothetapy (Water treatments)
Injections
Insulin treatments
Kidney donor expenses
Nursing
Oxygen
Patterning exercise
Pre-na~ post-natal ~eatm.ents
Psychotherapy
Radiation therapy
.
Ultraviolet ray trea~ents
Whirlpool baths
X-ray treatments
Radial keratotomy

Evaluation, Laboratory
Examinations and Tests
Blood tests
,
Cardiographs
Diagnosc evaluations ' "
Metabolism test
Spinal fhtld tests
Sputum tests
Stool examination
Urinalysis
X-ray examinations

'

Medicines
Cost of prescription drugs.
Special food or drinks to treat an illness used as
supplement to normal diet; extra cost of special
foods prescribed by medical specialist