Is there an extra deduction available to parents of a child with a visual impairment?

Question

My daughter has Optic Nerve Hypoplasia. Her vision at her last examination was rated at 20/600....Our eye doctor mentioned to me that there might be a tax break we could take advantage of.

Answer 1

Beyond the usual deductibility of medical expenses, no there isn't. There is an additional fractional exemption for her when she starts paying taxes herself, but nothing for you that I'm aware of.

Answer 2

I agree, there is no special tax break for a "handicapped" child.
however, if the impairment meets the IRS's definition of
disabled, then the AGE requirement for your (qualifying) child is met and he/she would still be your dependent regardless of their age, if the residency and support tests are also met. The key is being able to have a doctor certify that the child is disabled according to the IRS's definition. I'll find out first hand in
two years when my legally blind mentally retarded daughter turns 19 and I will still claim her as a dependent.

Answer 3

Bostonian is correct, there is nothing other than medical expenses paid during the year if you itemize