Not deductible.
Here's NJ's response from an online inquiry sent through their Tax Practitioner Hotline:
[email address removed]
3:18 PM (1 hour ago)
to Xxx
To: Xxxxxx Xxxxxx
Per the Division's Regulatory Services Branch:
Medical marijuana is not deductible as a medical expense for New Jersey purposes because it is not deductible for federal purposes.
IRS Publication 502:
Controlled Substances
You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc.) that are not legal under federal law, even if such substances are legalized by state law.
Thank you for contacting the New Jersey Division of Taxation.
(ams)
Disclosure Notice:
The items contained in this communication are provided as general information and are not intended to be tax preparation or tax planning advice. For proper guidance with your specific concern, you should contact a tax professional in good standing.
Privacy Notice:
The content of this e-Mail is solely directed to the addressee and/or the referenced person, and may contain privileged and confidential information protected by state and Federal laws. If you are not the intended recipient, or an authorized employee or agent of the intended recipient, you are not authorized to receive, copy, disseminate or distribute the contents in or parts thereof to any other person or entity. If this communication arrived in error, please immediately contact the sender.
