I am not a tax expert, but I believe it falls under a deductible medical expense. It's like out of pocket visits to the doctor and dentist, eye exams, etc.

I pay out of pocket also. T offers a reduced rate, for which I am very grateful. I could never afford it at her full rate. Sometimes even at the reduced rate it is still a struggle. We have discussed this and space my appointments every two weeks to make sure I can have continual therapy and not spurts every few months.

I try to remember that t's fee covers things besides t's time such as her cost for the office space, heat, lights, insurance, etc... and like others have said, I see it as an investment. The out of pocket also motivates me to do the work.