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

CELIAC SPRUE SUPPORT GROUP             OHIO MIAMI VALLEY AREA

TAX DEDUCTION FOR GLUTEN-FREE FOODS AS A MEDICAL EXPENSE
Source: American Celiac Society

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, i.e., if wheat flour costs $
.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 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 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 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:
CITATIONS:  Revenue Ruling 55-261, 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
Chairman, CSSG
Fairborn, OH  USA