Can I deduct tuition for out-of-school education for my 12 year old?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: Can I get tax deductions from tuitions and fees I paid for the out-of-school education programs for my 12 year old? --Weilin, Wellesley

A: Unless the schooling is prescribed for treatment of a medial or psychological condition of the child (in which case a medical deduction may be allowed for some or all of the costs), the available deductions and credits currently available on a tax return are geared to higher education costs. Coverdell Education Savings Accounts permit for use of the funds for elementary or secondary education expenses, however this only provides for an exclusion from income of the amount of income being withdrawn from the account that is used fro that purpose, contributions are limited and non-deductible, and may not be made, if income for the year is too high.