If you or your child has Celiac Disease or another medical diagnosis requiring a special diet, don’t forget to talk to your accountant about deducting the extra expenses related to gluten-free products or other specially-purchased items.
Get more general information about the medical deduction in this article from Turbo Tax. The IRS allows you to deduct qualified medical expenses that exceed 7.5% of your adjusted gross income for 2017 and 2018. Beginning Jan. 1, 2019, all taxpayers may deduct only the amount of the total unreimbursed allowable medical care expenses for the year that exceeds 10% of their adjusted gross income.
If your total medical expenses for the year meet the required percentage of your adjusted gross income, you may be able to deduct the difference in cost between “regular” food products and gluten-free alternatives, as well as the total cost of items that would not be purchased at all if not for the gluten-free diet (such as xanthan gum or sorghum flour, for example), and shipping costs. When looking at total medical expenses, be sure to include doctor and Rx co-pays, insurance, dental, medical mileage and other expenses that could be used. Be sure to consult a tax professional about your tax deductions for Celiac Disease costs and tax write-offs for a gluten free diet or other medically necessary diet.
From the National Foundation for Celiac Awareness:
Individuals diagnosed with Celiac Disease may be able to receive tax deductions for expenses associated with gluten-free foods and products. However, there are a few catches to obtaining them.
Here are a few tips to help you through all the procedures and paperwork:
Request an official, written celiac diagnosis from your doctor.
Submit this documentation with your other completed forms (see Step 4). Make sure to keep a copy for your records!
Step 2: Save Your Receipts
Keep receipts of all gluten-free purchases from grocery stores, bakeries and anywhere else you buy gluten-free items.
Step 3: Break Out the Calculator
List the prices of gluten-free foods compared to those of regular foods. The difference between those prices is tax-deductible. For example, if a pound of wheat flour costs $0.89 and a pound of rice flour costs $3.25, then you may deduct $2.36 for each pound of rice flour purchased.
Products like xanthan gum and sorghum flour are completely tax-deductible as they have no “regular” counterpart but are purchased to meet your dietary needs. Shipping costs for online purchases are also permissible deductions.
Step 4: File Your Claim
Fill out form 1040 schedule A for medical deductions.
- IRS Publication 502
- Revenue Rulings: 55-261, 76-80, 2002-19 and 67 TC 481
- Cohen 38 TC 387
- Flemming TC MEMO 1980 583
- Van Kalb TC MEMO 1978 366
Feel free to cite these references in your tax paperwork. For specific circumstances, contact an accountant or tax professional.