Diabetes-related medical expenses

[TSGI]

I just joined this forum today and have already found a lot of valuable information - thanks!

My question is in regards to expense incurred to help fight diabetes. Specifically, my client's doctor told him he absolutely must exercise (in addition to having a good diet) to fight the disease. So he has purchased various exercise equipment for his home. His doctor told him he should be able to deduct it because he is "prescribing" it to him.

However, I know expenses that are for general health improvement cannot be deducted, such as health club memberships and swimming lessons.

Any thoughts on this?

Thx!

[Kram BergGold]

My opinion

If the client is at particular risk for diabetes then the doctor is proscribing a specific treatment for a particular disease and I would claim a medical deduction. If the doctor is just saying do this to help ward off diabetes then no deduction.

[Bees Knees]

It could go either way. I would deduct it, but I would caution the taxpayer it isn’t a 100% guarantee. Medical expenses are probably the most inconsistent rules in the tax world. A clarinet and lessons were deductible as medical expenses because the kid had a congenital defect resulting in a severe malocclusion of his teeth (Rev. Rul. 62-210). On the other hand, a swimming pool was not considered a medical expense, even though it was doctor recommended. (71 T.C. 644)

[TSGI]

Thanks!

Thanks for your input! Just another gray area in the tax laws!

[jainen]

the same reason

>>His doctor told him he should be able to deduct it because he is "prescribing" it<<

No way. A recommendation is not a prescription. A prescription is for a particular therapy or exercise regime medically targeting a specific result. Are you going to deduct all the food for his "good diet"? His doctor told him to do that too, for the same reason.

[OldJack]

I agree with jainen! Upon audit it would most likely not be allowed as a medical deduction. My doctor (chiropractor) told me (prescribed) I needed a new Lincoln or Cadillac because they have good backrest seats for my old age feeble back. I can't afford it unless I can deduct it. Do you really think it would be deductible as a medical expense?

[TSGI]

Diversity

Interesting in the diversity of opinions, which is why it's such a gray area and probably could be argued either way depending on the circumstances and to what extreme one takes it. Obviously buying a luxury vehicle would be ridiculous. However, the IRS mentions that health club memberships and exercise equipment cannot be deducted IF it is only for the general well being of the taxpayer. Revenue Ruling 55-261 states that "fees paid to helath institutes may be deductible as medical expense only when such treatments are prescribed by a physician and are substantiated by a statement by the physician that the treatments are necessary for the alleviation of a physical or mental defect....". Just some food for thought. Although we've determined that this food is not deductible

[Bees Knees]

Although we've determined that this food is not deductible

I just read an article that says eggs are good for the brain and your thinking ability. I wonder if I can write them off as a business expense as I can't get any taxes done until I jump start my brain in the morning.

[Jesse]

Facts and circumstance determine

You need to look at the facts and circumstances in each and every case. Clarinet lessons, a reclining chair and a special mattress are examples of expenses that have been allowed for a specific condition but otherwise would have been nondeductible.