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Federal
Tax Deductions for Weight-Loss Program
You can
deduct only the amount of your medical and
dental expenses that is more than 7.5% of your
adjusted gross income (Form 1040, line 38).
Section 213.—Medical,
Dental, etc., Expenses
26 CFR 1.213–1:
Medical, Dental, etc., Expenses.
(Also § 262;
1.262–1.)
Medical expenses.
Uncompensated amounts paid by individuals
for participation in a weight-loss program as
treatment
for a specific disease or diseases (including
obesity) diagnosed
by a physician are expenses for medical care
under section
213 of the Code. The cost of purchasing diet
food items is not
deductible under section 213. Rev. Ruls. 55–261
and 79–151
distinguished.
*Check
with your tax accountant for details.
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