Natural supplements

[oceanlovin'ea]

I know that natural supplements are not allowed as medical deductions. BUT if you were seeing a doctor and he sold you the products included in his bill, would it become a deductible medical expense on the Schedule A?


Linda F

[jainen]

Instead of asking

>>the products included in his bill<<

Instead of asking whether including bona fide medical services makes the entire invoice deductible, why don't you ask if including general health products makes the entire bill non-deductible?

[erchess]

I have a client

who is a Doctor of Chinese Medicine. His training has been at a School of Chinese Medicine in our town. He does have a State License as an Alternative Healer but even he told me that while he would have had to pass a test to be a dog groomer, he simply paid a fee to the State for his license. I do not believe that he speaks or can read Chinese and he is not of oriental descent to the best of my knowledge. He charges a fee for each visit and has additional charges for such things as acupuncture and massage as well as for pills and potions. He itemizes his bill specifically because he and I are sure that the fees for seeing him and for acupuncture and massage are deductible but that those for the pills and potions are not. He charges sales tax on the pills and potions and he timely files the paperwork and makes the payments.

[veritas]

I had some comments

but thought better leave it alone.

[George Boutwell]

Take Two Shark Fins and Call Me in the Morning

This is what the Tax Court said in a 1999 memorandum opinion (Paul Dickie) --

The parties stipulated that petitioner paid Natural Wellness $3,018.29 with 11 checks in 1994, which were put in evidence. Petitioner explained that this amount represented the cost of consultations and dietary supplements. Petitioner testified that Natural Wellness was operated by Frank Charles, a "naturopathic doctor" who practiced in Excelsior, Minnesota. Naturopathy is a system of treatment of disease emphasizing assistance to nature and sometimes including the use of natural medical substances such as herbs, vitamins, and salts, and certain physical means, such as manipulation and electrical treatment. Webster's Third New International Dictionary 1508 (unabridged) (1993).

Respondent argues that because the treatments provided through Natural Wellness were not prescribed by a medical doctor, and were not covered by an insurance company, the payments for such treatments are not deductible under section 213. Respondent on brief states that "it is reasonable to assume that the insurance company's refusal to pay for [Charles'] treatments reflects their [sic] informed opinion that his methods were not suitable or effective in the treatment of cancer."

We disagree with respondent's position. The deductibility of medical care payments under section 213 is not strictly limited to traditional medical procedures, but it includes payments made for the purpose of affecting any structure or function of the body. Sec. 213(d)(1)(A). As this Court stated in Fischer v. Commissioner, 50 T.C. 164, 174 (1968):

The cases, the rulings, and the regulations make clear that whether a service for which an expenditure is made constitutes medical care will depend upon its therapeutic nature to the individual, and not upon the title of the person rendering the service, or whether the expense is "medical" to all persons, or the general nature of the institution in which the service is rendered. [Fn. refs. omitted.]

This broad view of medical care allows medical expense deductions for "nontraditional" medical care. Cf. Crain v. Commissioner, T.C. Memo. 1986-138; Tso v. Commissioner, T.C. Memo. 1980-399. More importantly, section 213 does not preclude deduction of amounts expended for medical care even though such care was not prescribed by a medical doctor.

And in another 1999 case (John Paul Massa) --

We have held that the additional costs of obtaining medically required foods are deductible as expenditures for medical care. Randolph v. Commissioner, 67 T.C. 481 (1976); Cohn v. Commissioner, 38 T.C. 387 (1962); Von Kalb v. Commissioner, T.C. Memo. 1978-366. On the other hand, we have rejected taxpayers' claims for deductions for special foods which were found to be merely substitutes for foods normally consumed by an individual. Harris v. Commissioner, 46 T.C. 672 (1966); Estate of Webb v. Commissioner, 30 T.C. 1202, 1213-1214 (1958); Collins v. Commissioner, T.C. Memo. 1965-233. The costs of a special diet are deductible only to the extent the taxpayer establishes that such costs exceed the costs of a normal diet. Nehus v. Commissioner, T.C. Memo. 1994-631, affd. without published opinion 108 F.3d 338 (9th Cir. 1997); Crawford v. Commissioner, T.C. Memo. 1993-192

[Grumpy]

[QUOTE=George Boutwell;36894]This is what the Tax Court said in a 1999 memorandum opinion (Paul Dickie) --

Are you sure that the case cited was for Paul Dickie? The only 1999 Paul Dickie case I have concerns whether a musician was engaged in an activity for profit.

[George Boutwell]

[QUOTE=Grumpy;36905]

This is what the Tax Court said in a 1999 memorandum opinion (Paul Dickie) --

Are you sure that the case cited was for Paul Dickie? The only 1999 Paul Dickie case I have concerns whether a musician was engaged in an activity for profit.

I'm sure you didn't read the opinion.,,,

The issues we must decide are: (1) Whether the activity of
petitioner Paul F. Dickie (petitioner) as a musician was an
activity "not engaged in for profit" within the meaning of
section 183 for the taxable years at issue, (2) whether
petitioner is entitled to a medical expense deduction under
section 213 for taxable year 1994, and (3) whether petitioners
are liable for accuracy-related penalties for the taxable years
at issue

[oceanlovin'ea]

You are

all on your toes tonight. I really didn't think that they were deductible.

It seemed to me that some of you were a little bored since you were all finished with your tax returns and some of us were still struggling along. So I thought I would give you something to write about.

He is a chiropractor who has specialized in natural health. So he does have a degree.

Enjoy your summer. I sure hope to.

Linda F

[George Boutwell]

It seemed to me that some of you were a little bored since you were all finished with your tax returns and some of us were still struggling along.

Have you tried natural diet supplements? They might help you finish your work earlier . . .

[Grumpy]

[QUOTE=George Boutwell;36908][QUOTE=Grumpy;36905]


I'm sure you didn't read the opinion.,,,

You are correct. My apology for not reading more carefully.
Thanks

[RJM]

Thank You George B !

I will use your cites to study this a bit more. From what you have posted I may be able to save about $200 per year, for some supplements I take which were originally recommended by a physician. These supplements I believe have put my Crohn's disease into remission for the last almost 3 years, after a decade including surgery and hospitalizations, and a very poor quality of life.

If I add up the value of these deductions over the next 15 or 20 years, the present value is probably something like $2000 ! -Bob