Can I deduct the cost of an over the counter supplement as long as it's recommended by a doctor to treat a specific medical condition? If so, where does the deduction go?

[JulieR · Accepted solution]

Yes.  You may deduct the cost of nutritional supplements, vitamins, herbal supplements, or natural medicines that are recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician

You will report them on Schedule A of your return as "prescription expenses".  Type prescriptions into the search box and click Find, then select Jump to prescriptions. 

[ConfusedinNJ]

Can I deduct over the counter items that are not supplements, but have been recommended by a physician to treat a medical illness? (I.e., lozenges, mouthwash, toothpaste.) If so, would these also go under prescription medication?

[TM4]

No.  And here is where it gets tricky.  It seems the IRS considers illnesses requiring OTC meds not as serious as ones requiring Rx meds.  But they cover supplements because supplements can be used for serious illnesses that there are no Rx prescriptions for.  

[jimhicks092450]

Where is that stated in the tax code/IRS publications?

[VictoriaD75]

Per IRS Publication 502,

You can't include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, "natural medicines," etc., unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. These items are taken to maintain your ordinary good health and aren't for medical care.

See the publication in the link below.

Qualified Medical Expenses