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

The information posted by Sandra Leonard that she received from the
American Celiac Society was factually correct, and is essentially the same
information that can be found in my article on Scott Adams' Web site
(www.celiac.com).

I think it is important, though, to say that only a limited number of
people are going to actually benefit from compiling all the information
required to take the deduction because of the limitations in the Internal
Revenue Code for deducting medical expenses.

In order to take a deduction for medical expenses, the total amount
incurred, NET OF INSURANCE REIMBURSEMENTS, must exceed 7.5% of Adjusted
Gross Income (AGI).  In other words, if a taxpayer (and spouse, if
applicable) had AGI of $80,000, they would have to accumulate over $6,000
of out-of-pocket medical expenses before they would realize any benefit at
all.

In my practice, the only taxpayers who actually deduct medical expenses,
because of the above limitations, are those who pay for their own health
insurance, and those who had an extraordinary amount of medical expense
that their insurance didn't cover.

To summarize, the following individuals should consider compiling and
deducting the cost of the GF diet:

Those who pay for their own health insurance, and
Those who had large, uninsured medical bills.

For most everyone else, such an exercise would, most likely, be an exercise
in futility.

I hope this is helpful.  If you have any questions, e-mail me.

Howard

=======================================================
Howard J. Kass, CPA                                     Voice: 216-831-4141
                                                           Fax: 216-831-4887
Hope things aren't too taxing for you!          Mailto: [log in to unmask]