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Reply to message from [log in to unmask] of Tue, 20 Feb
 
>Does anyone have any experiences or "rulings" on the legality of
>deducting as a medical expense the costs for attending a CSA/USA
>seminar?
>
>IRS publication 502 (Medical and Dental expense handbook) does not give
>any specific examples for seminars, but they do ok the cost of special
>schools for medical or physical reasons.  I can rationalize the cost of
>a Celiac seminar as a medical "education" expense.
 
According to Internal Revenue Code Section 213, travel expenses that may be
deducted are those "primarily for and essential to medical care . . ."
 
Regulation 1.213-1(e)(1)(i) defines medical care as "the diagnosis, cure,
mitigation, treatment, or prevention of disease."
 
Depending upon how aggressive or conservative one wishes to be, one could
interpret this to mean that meetings that educate individuals in the
prevention of a disease are expenses incurred in the mitigation or
prevention of disease.  All of the case law that I saw dealt with travel to
warmer climates, not to medical meetings and conventions.
 
Some practitioners might be inclined to take a somewhat aggressive approach
and play the audit lottery, while advising their clients that there is risk
in taking the deduction.  Before taking a deduction, however, it is only
prudent to consult with your tax advisor.
 
Howard
 
--
Howard J. Kass, CPA                        [log in to unmask]
Cindy Koller-Kass                          Voice: (216)831-4141
                                           FAX:   (216)831-4887
Hope things aren't too taxing for you!