"They take wonderful care of their employees.  This is a very unique company that is both professional and caring of their staff.  They are very generous.  I am extremely happy to be with PASCO."
- Anonymous in response to 2008 Evaluation

New and Updated Resource Guides with information for families who have children with disabilities

Parent to Parent Updated Resource Guides.pdf

 

 

Tuition at School to Treat Learning Disabilities is Deductible Medical Expense

PLR 200521003

The IRS has privately ruled that tuition for a child diagnosed with multiple learning disabilities at a school designed to assist students in overcoming their disabilities and developing appropriate social and educational skills was a deductible medical expense.

RIA observation: Treating a child’s learning disabilities can place a heavy financial burden on parents. As the new ruling illustrates, the tax law may help by allowing a deduction for the cost of educating such a child. However, like other deductible medical expenses, this cost is deductible only to the extent that medical expenses for the year cumulatively exceed 7.5% of the taxpayer’s adjusted gross income. 

Background: Medical care includes the cost of attending a special school designed to compensate for or overcome a physical handicap, in order to qualify the individual for future normal education or for normal living. This includes a school for the teaching of braille or lip reading. The principal reason for attending must be the special resources for alleviating the handicap. The cost of tuition for ordinary education that is incidental to the special services provided at the school, and the cost of meals and lodging supplied by the school, also is included as a medical expense. (Reg. § 1.213-1(e)(1)(v)(a)) The distinguishing characteristic of a special school is the substantive content of its curriculum, which may include some ordinary education, but only if the ordinary education is incidental to the school’s primary purpose of enabling students to compensate for or overcome a handicap. (Rev Rul 70-285, 1970-1 CB 52)

Facts: A taxpayer we’ll call Patricia has a child diagnosed with several developmental disorders. A neuropsychologist concluded that the child needed an educational environment that is more therapeutic and specialized to his disabilities than he was receiving in the special education program at the local public school. As a result, Patricia enrolled her child in a special school at the beginning of tenth grade. Students are enrolled in the school only if they do not have strong visual/spatial abilities, which in turn severely limits their ability to process information in typical classroom settings. However, the students enrolled in the school generally do have strong auditory processing strengths. The school focuses on these strengths and its techniques do not depend on presenting information in a visual manner. The school employs a wide variety of professionals such as special-ed teachers and mental health specialists.

The school’s program is designed to assist its students in overcoming their disabilities by using techniques that help them develop appropriate social and educational skills that will assist them in their pursuit of higher education.

Tuition is a medical expense. IRS ruled that the school uses special teaching techniques to assist its students in overcoming their condition and that these techniques along with the care of other staff professionals are the principal reasons for Patricia’s enrolling her child at the school. The school is a “special school” within the meaning of Reg. § 1.213-1(e)(1)(v)(a) and Patricia’s expenses for her child’s tuition at the school in those years he is diagnosed as having a medical condition that handicaps his ability to learn are deductible under Code Sec. 213(a).

RIA observation: The Tax Court has held and IRS has privately ruled that, where a school attended by a student with a medical problem doesn’t qualify as a special school because the ordinary education isn’t incidental to the special services provided, the costs of the special program or special treatment (but not the entire tuition) may still be a deductible medical expense.

Colorado Autism Commision

I am one of 24 CO citizens appointed by Gov. Ritter to the Colorado Autism Commission.  Our web site is: www.coloradoautismcommission.org/.  Our mission is to develop a 10 year strategic plan for all CO citizens affected by autism.  We are currently gathering public testimony so we can more clearly understand and represent all persons in order to fulfill our task.  Testimony can be made in person at one of the public hearings or can be made online.

Thank you,

Kathy Lescynski (Parent C.N.A.)

The Rental Homeowner Access Modification Program (RHAMP)

This program offers real help in the form of wheelchair ramps, porch railings, grab bars, widened doors, raised toilets, and other home modifications that allow for greater independence.  Every person, every home, and every need will be different.  RHAMP can help assess the mobility or safety need, and develop a plan for the correct modifications.

The Process: RHAMP accepts applications from individuals as well as referrals from agencies and organizations whose clients need help.

To Qualify:

  • You must be a person with a disability and live in the City and County of Denver.
  • You must rent or own the property which is to be modified.
  • You must meet the income qualification requirements.

To find out if you qualify, please call Dawn Russell at 303.733.9324.