Specialized instruction qualifies when a doctor recommends it to treat a diagnosed learning condition and the program is medically oriented.
IRS authority
IRS Pub. 502 (special education rules)
Worth knowing
Ordinary tutoring or private-school tuition doesn't qualify.
How to get covered
Qualifying conditionsdyslexia, ADHD, autism spectrum disorder, or another learning or developmental condition diagnosed by a physician or licensed psychologist
What the letter must saythat specialized instruction is medically necessary to mitigate the named diagnosed condition, and that the program is designed for children with it
How to askThe diagnosing psychologist's evaluation report usually already contains the recommendation — ask for it restated as a standalone letter that names the specific program.
Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.