Special Food diet to diagnose allergies

[Taxadvisor VA]

Client's daughter has severe allergies. Dr prescribed a strict diet without writing a PX for mom to use to help eliminate foods until they found the one(s) causing the allergy. Buying organic food (especially meat) is not cheap according to my client. I checked pub on Medical expenses and I don't see in either category Deductibe versus Non deductible.

Anybody have experience with this kind of situation?

Let me know.

Thanks,

Taxadvisor VA

[taxea]

Did you check TTB details on medical expenses? I looked up the info a couple of years ago for a client that underwent stomach bypass surgery and I know there was something somewhere that addressed it. I will post when I find it.
Frequently I will google with IRS then the topic in the search box. It works quite well and even will list forum sites on the subject.

[geekgirldany]

I found the following in Pub 502 regarding a weight loss diet:

Weight-Loss Program

You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You can include the cost of special food in medical expenses only if:

The food does not satisfy normal nutritional needs,

The food alleviates or treats an illness, and

The need for the food is substantiated by a physician.

[mactoolsix]

Gluten free

i have a niece that requires gluten free food which is expensive. I have researched this several times and always find the road block of it must be food that does not meet nutritional needs, and is prescribed by a physician. Merely changing ones diet is not tax deductible.
Special items like hypoallergenic cases for pillows and mattresses and a/c vent filters can be deducted, but not food that provides nutrition.

Mike

[Gene V]

Here is an article on tax deduction for people who have Celiac disease. I don't think this would apply for people
on a food eliminating diet

http://www.celiac.org/index.php?option=com_content&view=article&id=116&Itemid=207

[taxea]

Thanks, GeekyGirl that was it.

Mactool-the expense, as explained by the OP, is for medical purposes. I believe in her case it is deductible until, at least, they find the underlying cause of the allergy.

[geekgirldany]

I believe the key is getting a letter from the doctor. I have celiac and it is very expensive getting the gluten free foods.

[taxea]

I believe the key is getting a letter from the doctor. I have celiac and it is very expensive getting the gluten free foods.

I agree that this would be nice to have in your file if needed.....It certainly would be a good backup but her medical records that say she is diagnosed as gluten inttollerant would be the best thing for the file. The IRS doesn't require documentation for "medically necessary products", however, advanced planning works for me.

[Taxadvisor VA]

Special foods

I found the following in Pub 502 regarding a weight loss diet:

Weight-Loss Program

You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You can include the cost of special food in medical expenses only if:

The food does not satisfy normal nutritional needs,

The food alleviates or treats an illness, and
The need for the food is substantiated by a physician.

It would appear that this does hit home b/c the special foods were required by the Dr for Mom to use to try and locate the allergy. I think we have a basis to deduct.

Thanks to geekgirldany- fm Taxadvisor VA

[Burke]

Mactool-the expense, as explained by the OP, is for medical purposes. I believe in her case it is deductible until, at least, they find the underlying cause of the allergy.

So, I have a client whose allergy HAS been determined and she cannot have anything with dairy in it, nor eggs or egg products. This involves buying special foods who do not include these ingredients. And that ain't easy. So, you are saying these would be deductible? I don't think it will fly, but that would be interesting.

[geekgirldany]

Would be deductible if there is a letter from the doctor stating that the patient requires special food.

[joanmcq]

And the deductible amount is only the cost of the special food over the cost of 'normal' food. I've seen this done for celiac, but other things could be different. Like if you can't have dairy or eggs, the answer could be to cook for yourself; make sure your food complies!