The instructions for the 2020 NJ 1040, p. 21, state the following:
You can deduct certain unreimbursed medical expenses you paid during the year for yourself, your spouse or domestic partner, and any dependents you claim. You can only deduct expenses that are more than 2% of your gross income. In general, medical expenses allowed for federal tax purposes are allowed for New Jersey tax purposes. These can include: [highlighting added]
• Physicians, dental, and other medical fees;
• Prescription eyeglasses and contact lenses;
• Hospital care;
• Nursing care;
• Medicines and drugs;
• Prosthetic devices;
• X-rays and other diagnostic services conducted by or directed by a physician or dentist;
• Amounts paid for transportation primarily for and essential to medical care;
• Insurance (including amounts paid as premiums under Part B of Title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care.
Since the instructions say, in general, to use the federal guidelines, I would say that the marijuana expense would not be allowed on a NJ return. Even if it was allowed, you can only deduct expenses that are more than 2% of your gross income. If your income is $50,000 you could only deduct the amount over $1,000.
I was unable to find an explicit statement about marijuana considered an acceptable medical expense on the NJ Department of Taxation website. In the absence of that, I recommend not deducting it.
@MechanicIsHere
