Helpful Tax Information: Odyssey Students attend our program because of a specific learning disability. A specific learning disability is a disorder that interferes with the student?s ability to learn in a traditional classroom setting. Although the cause of the disorder is unknown, it is a medical problem and the therapy for it is individualized educational services. Special education services designed to meet the student?s individual learning needs are necessary to help the student achieve the normal standard of education of which he/she is capable. IRS Publication 502, Medical and Dental Expenses, indicates that medical expenses can include the cost of attending a school that furnishes special education services to help a child overcome learning disabilities if overcoming the learning disabilities is the principal reason for attending the school and a doctor has recommended that the child attend the school. Medical costs can include tuition and other expenses related to attending the school. Receipts for tuition, fees, and other school-related expenses should be retained as verification of the medical expenses, and medical recommendations should be obtained from the student?s doctor. Additional information about medical deductions for tuition costs can be found in IRS Publication 502, Medical and Dental Expenses, IRS Revenue Ruling 78-340, Medical Expenses; Tuition or Tutoring Fees (July 1978), or from your tax consultant or accountant about how these deductions might apply to your student?s situation. Information on IDEA and Specal Ed. Law ?http://www.ed.gov/policy/speced/guid/idea/idea2004.html