Reimbursement of Computer

[Guest brobinso]

I have a participant claiming reimbursement of purchase of a home computer for a child with cerebral palsy.

He has submitted a physician's letter stating the child has limited use of the hands (he cannot turn book pages or write by hand), and the computer assists him in writing and reading.

I could argue that the computer alleviates a physical defect, but am unsure whether this passes the "but-for" rule.

What do you think? Reimburse or not?

[Guest b2kates]

I thought the authority to reimburse is whether the item is deductible on the participant's tax return. This seems similar to the deductibility of swimming pool for therapy.

I would be inclined on the basis of the physician letter to reimburse. Would you have similar qualms if it was a wheelchair?

[Lisa Hand]

I think you have a valid concern about the "but, for" rule. Unlike a wheelchair where you do not purchase it unless it is required for a specific medical condition, how is the participant going to verify they would not purchase the computer, but for this condition and that no other member of the household will use it (which would take it into the personal use category). A query to the IRS might be one way to clarify the question. You can email the question from their web page and they email a response.