It is a very good idea to have the doctor's recommendation dated and in writing before filing taxes because unusual medical deductions may be noticed and questioned by the IRS. The doctor would not have to specifically recommend the Davis program; the IRS regulations require only that the doctor recommend "tutoring" from a "teacher who is specially trained and qualified to work with children who have learning disabilities," and we believe that all licensed Davis Facilitators have sufficient training to meet that standard.
The IRS states the following, under the topic "SPECIAL EDUCATION" in Publication 502 (Medical and Dental Expenses)
It may also be possible to deduct mileage and other travel expenses associated with working with a Davis Facilitator.
In general, expenses that are tax deductible may also be paid from funds in a [Health Savings Account].
NOTE: Because tax laws are subject to change, it is always a good idea to check regulations for the current tax year. This page is based on tax regulations for the 2014 tax year. The information above is not intended as legal advice and may not apply to every situation.
We recommend that you seek the advice of a CPA or other tax professional concerning your tax situation. The purpose of this page is only to alert families to the possibility of tax deductions that might otherwise be overlooked.