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