<<Disclaimer:  Verify this information before applying it to your situation.>>

In a private message,  Suzyn Dobroski wrote:

> I have been trying to locate the proper tax resources regarding
> the special medical deduction for persons with C.D.. You have
> mentioned this topic on on occasion. Can you help?

I decided that others on this list might find this useful, so I'm
posting it here on the list.  Keep in mind that this information
refers specifically to the United States.  (Note:  I got this
information from our support group's new member packet.)

            -   -   -   -   -   -   -   -   -   -

    Tax Deduction for Gluten-Free Foods as a Medical Expense
    --------------------------------------------------------

The following guidelines were received from the Oct. 1993
CSA/USA National Conference in Buffalo, NY:

1. You can claim only the EXTRA COST of the gluten-free product
   over what you would pay for the similar item at a grocery
   store.  For example, if wheat flour costs $0.89 per 5 lbs.
   and rice flour is $3.25 per 5 lbs., the DIFFERENCE of $2.36
   is tax deductible.  You may also claim mileage expense for
   the extra trip to the health food store and postal costs on
   gluten-free products ordered by mail.

2. The cost of xanthan gum (methylcellulose, etc.) used in
   gluten-free home baked goods is completely different than
   anything used in an ordinary recipe, so in the opinion of the
   IRS, the total cost of this item can be claimed.

3. Save all cash register tapes, receipts, and cancelled checks
   to substantiate your gluten-free purchases.  You will need to
   prepare a list of grocery store prices to arrive at the
   differences in costs.  You need not submit it with your
   return, but do retain it.

4. Attach a letter from your doctor to your tax return.  This
   letter should state that you have Celiac Sprue disease and
   must adhere to a total gluten-free diet for life.

5. Under MEDICAL DEDUCTIONS list as "Extra cost of a gluten-free
   diet" the total amount of your extra expenses.  You do not
   need to itemize these expenses.

Suggestions:

-- You may want to write the Citations (as given below) on your
   tax return.  Always keep a copy of your doctor's letter for
   your own records.

-- Your IRS office may refer you to Publication 17 and tell you
   these deductions are not permissible.  IRS representatives
   have ruled otherwise and this is applicable throughout the
   U.S.  Refer them to the following Citations:

      Revenue Ruling 55-26, Cohen 38 TC 387, Revenue Ruling
      76-80, 67 TC 481, Flemming TC MEMO 1980 583, Van Kalb TC
      MEMO 1978 366