Tax Deductions for Celiacs
TAX DEDUCTION GUIDE FOR THOSE WITH CELIAC DISEASE
If you or one of your dependents has celiac disease and you itemize your deductions,
the extra costs due to gluten-free dietary restrictions may be taken as a medical expense.
Gluten-Free Food and Travel Expense
If you are audited you may need a letter from your doctor indicating that you have Celiac Disease and must adhere to a Gluten-free diet for life. You will also need substantiation of the expenses in the form of receipts, cash register tapes or cancelled checks for your GF purchases and a schedule showing how you computed your deductions for the GF foods.
The total amount of your deduction for GF foods should be added to your other medical expenses that are reported on Schedule A of your form 1040. Do not include your doctor's letter, your receipts or your schedule showing how you computed your deduction. Save these documents which should be submitted only in the event you are audited by the IRS or your state's taxing authority.
Please consult your tax preparer when calculating your deductions, and refer them to the publication below. If you are audited and the auditor tells you that these items are not deductible, refer the auditor to the following:
Medical Education Expense
IRS Publication 502 provides that "...you may include expenses for admission and transportation to a medical conference relating the chronic disease of yourself, your spouse, or your dependent (if the costs are primarily for and essential to the medical care)." This has been ruled to include the registration of yourself, your spouse and your celiac dependent. However, you may not deduct the costs for meals and lodging while attending the medical conference.
For the final determination for what is tax deductible, refer to IRS ruling 2000-24 and IRS Publication 502.
The worksheet will assist you in keeping track of your GF foods, travel or medical education expenses.