<<Disclaimer:  Verify this information before applying it to your situation.>>
 
TAX DEDUCTION FOR GLUTEN-FREE FOODS AS A MEDICAL EXPENSE
Source: American Celiac Society  Winter 1992
 
1. You can claim only the EXTRA cost of the gluten-free product
over w hat you would pay for the similar item at a grocery store,
i.e., if wheat flour cots $ .89 per 5 lbs. and rice flour is
$3.25 per 5 lbs., the DIFFERENCE of $2.36 is deductible. You may
also claim mileage expense for the extra trip to the health food
store. You may also claim postal costs on gluten-free products
ordered by mail.
 
2. The cost of xanthan gum (menthyl cellulose) 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 canceled checks to
substantiate your gluten-free purchases. You will need to prepare
a list of grocery store prices to arrive at the differences in
costas. 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 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 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:
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.
 
Sandra J Leonard ([log in to unmask])
GF Baker  Fairborn, OH  USA