Fee Schedule
One-time registration fee: $100
Day School $39,600/year
Consultation: $200/hour
Educational therapy: $120–$150/hour
Individual tutoring: $95-120/hour
Paired tutoring (if available): $50-56/hour
Small group: (if available): $45-55/hour
Deductible Expenses for Special Education Services (2020)
New Horizon School provides special-education services and therefore, payments to New Horizon School may be considered deductible medical-care expenses under the Internal Revenue Code. The regulations under Section 213 of the Internal Revenue Code provide that:
"While ordinary education is not medical care, the cost of medical care includes the cost of attending a special school for a handicapped individual, if his or her condition is such that the resources of the institution for alleviating such handicap are a principal reason for his or her presence there."
Whether expenses of New Horizon will be deductible in a particular case, however, will depend upon the facts and circumstances of each individual student’s situation. There are also percentage limitations applicable to otherwise deductible medical expenses, depending on the parents’ income. Before taking a tax deduction for expenses relating to the special education of a student, parents should confer with their tax lawyer or accountant about the rulings and regulations under Section 213 of the Internal Revenue Code and other applicable laws.