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

A recent Internal Revenue Service Ruling has held that "Amounts paid by an individual for expenses of admission and transportation to a medical conference relating to a chronic disease of the individual's dependent are deductible as medical expense under section 213 of the Code (subject to the limitations of that section), if the costs are primarily for and essential to the medical care of the dependent.  The cost of meals and lodging while attending the conference are not deductible as medical expenses under Code section 213."  

As a result of this ruling, it appears that if you attend CDF annual meeting on the recommendation of a physician, to obtain medical information that may be useful in making decisions concerning the treatment of Celiac Disease ,for you or your dependent, the registration fee and the cost of transportation are deductible as a medical expense.  

If you are a Celiac, and you attend with your spouse, both registration fees are deductible. If your dependent is the Celiac, the registration fee of the husband, wife and dependent are deductible. If you drive to the meeting, you may deduct 12 cents per mile to and from your home as the cost of transportation.

If an auditor questions the deduction, refer the auditor to Internal Revenue Service Revenue Ruling 2000-24 to support your deduction.

The annual CDF Meeting is being held in Los Angeles, Nov 2nd, 2003 at Good Samaritan Hospital. For information and a view of the program, please go to www.celiac.org. You may register online or call the CDF office (818) 990-2354.

* Please remember some posters may be WHEAT-FREE, but not GLUTEN-FREE *