Medical Marijana

[GTS1101]

I have had several clients recently ask me if they can deduct medical marijuana expenses as a medical deduction on Schedule A for federal and California returns.

At first I thought that I read somewhere that you could deduct the expenses and then other research indicates that you can't. I haven't been able to find any solid answers as to whether you can or can't.

Since it is for medical reasons and they have their medical card through the county or state it seems that it would be deductible on federal but if not it should be deductible on California because marijuana is legal in California for medical and recreational use.

[spanel]

Logically, its illegally federally, so no deduction for that. Deduct for the state if legal on that side. If state follows the federal for standard deductions, then no deductions.

That being said, the vast majority of my clients have no where near what they need to actually make a difference on the federal because of the 7.5% haircut & high standard deduction so it would be a mute point anyway

Chris

[Rapid Robert]

Per Pub 502,

"You can't include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners."

"it should be deductible on California because marijuana is legal in California"

Not if CA conforms to federal law with regard to this item, which I think it does.