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

   GF Tax Deductions as a Medical Expense:  These citations support the
   claiming of the extra cost of GF foods:  Revenue Ruling 55-26,  Cohen
   38 TC 387,  Revenue Ruling 76-80,  67 TC 481,  Flemming TC MEMO  1980
   583, Van Kalb TC MEMO 1978 366.   List the difference in costs  under
   medical deductions as 'Extra cost of gluten free diet'.  You may want
   to add the  citations as a  reference and a  statement from a  doctor
   that you have CD and must be on a GF diet.

   Flexible Spending Plan or Cafeteria Plan:  is section 125 of the  IRS
   code.  This  allows the formation  of a pretax  fund for medical  and
   child care costs.   The plan may not  be available in all  companies.
   The disadvantage of  the plan  is that  funds set  aside for  medical
   expenses and not used during the year are lost.

Michael Jones, Internet [log in to unmask]
Living a wonderful life, gluten-free.