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Timely Tax Tips As we approach the final quarter of the year, you probably have a pretty good idea of what your 2005 income will look like, and some planning to reduce your taxes might be appropriate. Following are some potential tax-saving issues to consider before year-end.   "Special Education" Medical Expense Deduction A recent ruling by the IRS indicates that a wide range of special education expenses may be deductible as medical expenses.   Retirement Plan Checkup Your retirement plan savings (that is, qualified plans and IRAs) are important to your financial well-being for several reasons. Right now, they are one of the last places you can accumulate income without currently paying tax.