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

I've noticed that the same questions tend to cycle through every couple
of months since I've been lurking on this list...my tax deduction
question is apparently one of them!  I've used the archives to answer
food ingestion related questions but didn't think to check them for this
tax question. Jim Lyles was kind enough to forward me a copy of a
previous summary (posted in Feb 98), and based on the other responses I
received things haven't changed much since Feb.

You can deduct the price difference between the gluten free products and
the products they replaced but often it may be difficult to identify
specific replacements.  BT said it best, "I've found that many of the
changes I've made in my diet can't be reduced to simply substitutions.
I eat alot more fresh vegatables and fresh meats and fewer processed
foods now.  I also eat alot more home baked goods.  There is no clear
way to explain what gluten containing items these food replace"

And, as several posters pointed out, unless you have huge medical
expenses you may not be able to deduct any of them anyway. According to
the directions that came with my 1997 1040 forms (yes, I actually read
the directions!) you can only deduct the amount that exceeds 7.5% of
your adjusted gross income. So, if you make 30K, you can only deduct
unreimbursed medical and dental expenses in excess of $2250.

Lastly, nobody seemed to think all the bother of the enormous amounts of
record keeping was worth it. One responder tried to have food related
expenses reimbursed from his beneflex account but was denied. Although
he didn't have much luck, this sounds like an avenue to expore with
individual employers and/or insurance companies. Maybe some will be
willing to reimburse the difference in cost etc., but again, this would
require large amounts of record keeping.

Thanks to all who responded.

Sandy Macon, Richmond, VA, USA