My wife has Rheumatoid Arthritis. Can I deduct the cost of Arthritis magazines?

[ChristinaS · Accepted solution]

Yes- I would argue so. Not all allowable expenses are listed by name, and magazines relating to a condition are not listed specifically. However, conferences are listed as permissible (which are of a similar nature), and the benefit of this magazine is presumably the mitigation or alleviation of a condition.

The definition of medical expenses is key:

Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.

The IRS says,"To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses, earlier. "

https://www.irs.gov/pub/irs-pdf/p502.pdf