Tax Information for People with Celiac Disorder
Mon Apr 27, 2009 6:38PM
TAX DEDUCTION FOR GLUTEN-FREE FOODS AS A MEDICAL EXPENSE FOR DIAGNOSED
CELIAC DISEASE ONLY
1) You can claim only the EXTRA COST of the gluten-free product over what you would pay for the similar item at a grocery store. For example, if wheat flour costs .89/5 lbs. and rice flour is $3.25/5 lbs., the DIFFERENCE of $ 2.36 is tax deductible. You may also claim mileage expense for the extra trip to the health food store and postal
costs on gluten-free products ordered by mail.
2) The cost of
xanthan gum (
methylcellulose, etc.) used in gluten-free home baked goods is completely different than anything used in an ordinary recipe, so in the opinion of the IRS, the total cost of this product can be claimed.
3) Save all cash register tapes, receipts, and canceled checks to substantiate your gluten-free purchases. You need not submit it with your return, but do retain it.
4) Attach a letter from your Doctor to your tax return. This letter should state that you have
Celiac Sprue disease and must adhere to a total gluten-free diet for life.
5) Under MEDICAL CONDITIONS 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
This is for informational purposes only as we are not trained CPA's or Attorney's. ALWAYS discuss this deduction with your personal accountant or tax attorney.