Can I deduct the cost of my New England Fat Loss program

[JohnW15 · Accepted solution]

You’re allowed to claim a deduction for amounts that you pay to lose weight only if the amounts are related to the treatment of a specific disease, as diagnosed by a doctor – such as hypertension, obesity, or heart disease.  This deduction can be taken as a Medical Expense on Schedule A, Itemized Deductions.

You can include fees that you pay to be in a weight loss group and fees you pay to attend periodic meetings.

You can't include membership fees at a spa, gym or health club as medical expenses, but you can include separate fees that are charged at those facilities for weight loss activities.

You also can't include the costs of diet food or beverages, since diet food and beverages are considered a substitute for what’s normally consumed to satisfy nutritional needs.

Per IRS Publication 502, Medical and Dental Expenses, you can only include the cost of special foods or beverages if:

1. The food doesn't satisfy normal nutritional needs,

2. The food alleviates or treats an illness, and

3. The need for the food is substantiated by a physician.

The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.