These could potentially be a qualifying dependent care expense. Tuition and/or tutoring fees covering services rendered specifically for your child’s severe learning disabilities caused by mental or physical impairments (such as nervous system disorders or closed head injuries) that are paid to a special school or to a specially-trained teacher may be reimbursed under the DCAP if prescribed by a physician.
Standard private school tuition is not a qualifying dependent care expense. However, fees paid for before/after school care are considered a qualifying expense. Proof of payment should itemize the costs between tuition and before/after school care.