It depends. To be deductible, the medical expense must be to "diagnose, cure, mitigate, treat, or prevent" a specific disease or to affect a structure or function of the body.
Some expenses like acupuncture and chiropractic care are explicitly listed as deductible medical expenses by the IRS. While the IRS allows deductions for certain alternative treatments like those, the burden of proof is on you to show that the treatment was medically necessary for a specific diagnosed condition. This usually requires a written recommendation or "letter of medical necessity" from a physician that explicitly links the center's services to a physical or mental defect or illness.
Even with a doctor’s recommendation, you cannot deduct the entire cost of a "wellness program" as a single lump sum. You must separate the qualified medical services from the non-qualified lifestyle expenses. Professional fees for examinations, diagnostic tests, and treatments performed by medical practitioners (MDs, DOs, or licensed specialists) are generally deductible. However, the IRS strictly prohibits deducting the cost of vitamins, herbal supplements, and natural remedies unless they are legally classified as prescription drugs (with the sole exception of insulin), which often makes up a significant portion of alternative treatment costs.
Lodging and meals at a wellness center are also difficult to deduct unless the facility is considered a "medical institution" where the primary reason for being there is medical care. For most non-hospital wellness retreats, the IRS views room and board as a personal living expense. Additionally, "special diets" or organic food programs are typically not deductible unless the food is specifically intended to treat a disease and is not a substitute for normal nutritional needs; even then, you can only deduct the amount by which the special food's cost exceeds a normal diet.
Finally, keep in mind that you must itemize your deductions to claim medical expenses. Also, medical expenses are only deductible for the amount in excess of 7.5% of your AGI. For example, if your AGI is $50,000, only your medical expenses over $3,750 can be claimed as an itemized deduction.
Refer to IRS Publication 502 for more information.
