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

This is a summary of the tax information I got:

Keep in mind that it is not a bad idea to consuly your account on your
plans.

*       Need a note or verification from your Dr that verifies that you have
Celiac and that you are on a lifetime diet of GF foods.

*       The only deductible part of the cost is the difference between the
cost of the GF food (PLUS shipping (big)) and the cost of the food normally.

*       Must keep receipts and supermarket flyers for proof..

*       one person said:"If you buy a bread machine because you feel you
have to make your own GF bread, then the machine is deductible.  Same goes
for a mixer, blender, food processor...any piece of equipment you need to
prepare your GF foods"

*       You don't actually itemize the expenses. You use the receipts you
keep to tally up an amount which you put on Sched A (Medical expenses)

Some were discouraged by:

*       1. The fact that GF is medical expense deductible as an ITEMIZED
deduction on Schedule A of the 1040 individual tax return. When you
compute it the total expense must be greater than 7.5% of your salary.
(that 7.5% is not counted)
*
Notes: If you are  a member of the Celiac Disease Foundation, they will send
you a form that makes it very easy to keep your records to submit to IRS.
           spot in the Celiac page with information:
http://www.celiac.com/tax.html

heard from 3 Cpa's

References:J.K. Lasser's Your Income Tax 2001, pages 318-319 (John
Wiley & Sons, Inc.).

Technically speaking (in a lot more detail):

The cost of special foods or beverages is not a deductible medical expense
if the food or beverages substitute for those normally consumed. The Tax
Court has set its own standard for deducting the extra cost of special foods
as medical costs. The test is to show a medical need for taking the
special food and the extra cost of the health food over ordinary food. Only
the extra cost is deductible.

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 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 US Refer them to the
following 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

  Revenue Ruling 76-80 is more on point in that it specifically discusses
the deductibility of the additional costs one incurs in purchasing a
special form of a product versus the normal cost of the "non-special"
version.  Additionally, if one has to purchase items that they would not
otherwise purchase if not for the underlying medical condition (such as
xanthan gum) then the full cost of such items are deductible.

 As far as the mechanics of the deduction are concerned, you must first
establish the amount of your excess costs associated with the GF diet.
This is done by maintaining detailed records of your purchases, as well
as maintaining records of comparable "normal" products,umulating those
costs and subtracting the costs of the "normal" versions of those
products over the tax year in question.The deduction would then be taken
as a medical deduction on schedule A of form 1040. To obtain the benefit
of the deduction, then, you must first be able to itemize deductions,and
you must have enough non-reimbursed medical expenses to exceed the
threshold of 7.5% of your Adjusted Gross Income. The amount by which
your aggregate medical expenses, including the additional cost of a GF
diet, exceed that threshold amount would be deductible.

   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."