Are Special Foods and Supplements Tax Deductible?
The IRS states that you "cannot include the cost of diet food or beverages in deductible medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs."3
If, however, your child is on a special diet that has been prescribed by a doctor for a specific medical condition, you may be able to deduct the cost of special dietary foods for the amount in which they exceed the normal cost of food.
Still, you may be able to deduct the cost of special foods if they meet all of the following requirements:
- Your foods alleviate or treat an illness.
- Your physician agrees with your need for the special food.
- Your foods do not satisfy "normal" nutritional needs.
If your foods meet all the requirements, you can deduct the amount you pay for special foods that is over and above the cost of a regular diet. Make sure that you talk to your doctor about the diet and the role it plays in your health, especially if you have a chronic disease or illness that the diet addresses.
There are many questions about whether gluten free and casein free foods can be deducted from taxes, since they are needed for diagnosed medical conditions like celiac disease and autism.
Other questions often arise about nutritional supplements like probiotics, which can include the cost of fermented foods and drinks to heal candida, autism and other diagnosed medical conditions.
As for nutritional supplements, the IRS states that in order to be tax deductible, nutritional supplements must be prescribed by a doctor for a specific medical condition.
If you have questions about these foods and nutritional supplements, we encourage you to talk to your physician and your medical advisor to find out if your health expenses can be included as a tax-deductible medical expense.
