an, EA in LA wrote:

- quote -

I think the reference you are looking for is the 1976 case
of Randolph v. Commissioner, 67 TC 481, a case where the
taxpayers were granted the additional costs of purchasing
non-chemically treated food. The case that I noted CCH
referenced the Tax Court distinguised its facts from
Randolph, so it's useful to look at both.

Key factors:

1. The special diet must treat a specific disease or
ailment--not just improve general health.

2. You get only the extra cost of the special foods, and
need to be able to document that (the latter is very
important--in the cases where taxpayers have prevailed, they
have had a lot of evidence on this matter).

--
Ed Zollars, CPA
Podcast located at http://ezollars.libsyn.com

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There was a case many years ago in which two doctors, both
with allergy or some other problem which required a strict
and (something or other free) diet, kept meticulous records
of their food costs and the costs of a "normal" diet. They
won in Tax Court for the additional cost above and beyond
normal food costs.

Unfortunately the case was 20 or so years ago and my memory
won't dredge up any other data. But someone will find the
reference for you.......

It's like water. No deduction for your choice of bottled
water, but if your dentist says "get this brand because it
has flouride in it" you can deduct it. I used to call the
rule "additives (deductible) vs subtratitives (not
deductible)".

Nan, EA in LA

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atrick Hahl wrote:

- quote -

Generally, to the extent the food replaces food that
otherwise would be consumed, the answer has been held to be
no (CCH cites G. Nehus v Commr, TC Memo. 1994-631 that was
affirmed on appeal by the Ninth Circuit). However, if the
items is *supplemental*, then it would be deductible.

In your case, I think you've got a problem--you are
replacing food that would normally be consumed with gluten
free versions of the same.

--
Ed Zollars, CPA
Podcast located at http://ezollars.libsyn.com

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Recently, my autistic son was diagnosed with autistic
enterocolitis. Because of this we have put him on a gluten -
free diet, which has made a vast improvement. The diet is
expensive, but well worth the gains he has made. I was
wondering if the money we spend on his gluten - free food
each week would be tax deductible?

--
Everyone has a photographic memory
...some just don't have any film!

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"Patrick Hahl" <phahl[at]verizon.net> wrote:

- quote -

As an aside: A gluten-free diet means avoiding wheat, rye,
barley, and other related grains. Grains such as sorghum,
buckwheat, oats, corn, potato, rice, soybeans, millet,
amaranth and quinoa are ok IF and ONLY IF they are processed
in gluten-free plants. There are farms that produce only
gluten-free grains so they have no trace of gluten in their
equipments. Fresh/frozen fish and fruits are ok to eat.

Processed gluten-free food can get expensive. The last time
I was able to get to a liquor store BardsTale, a gluten-free
beer, was selling for $14.00 a six pack! Thus, I've never
tasted it.

After going thru all of that, I believe the answer to the
question is somewhere between "no" and "it depends". You
need to sit down with a local tax professional (meaning a
CPA, an Enrolled Agent, or a tax attorney) and lay on all of
the facts and circumstances. There may be an exception for
your son - but I do not know where.

I seriously doubt that a Health Care Spending account will
cover these costs. So read the HSA contract carefully. If
you have health insurance, I also doubt you will reach the
7.5% of AGI threshold.

Dick

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