Celiac Disease and Gluten-free Diet Information Since 1995 - http://www.celiac.com
Howard J. Kass, CPA - February 16, 1999 on Tax Deductions for Celiacs
http://www.celiac.com/articles/281/1/Howard-J-Kass-CPA---February-16-1999-on-Tax-Deductions-for-Celiacs/Page1.html
Scott Adams
In 1994 I was diagnosed with celiac disease, which led me to create Celiac.com in 1995. I created this site for a single purpose: To help as many people as possible with celiac disease get diagnosed and living happy, healthy gluten-free lives. Celiac.com was the first site on the Internet dedicated solely to celiac disease, and since then it has become an invaluable resource to people worldwide who seek information about celiac disease and the gluten-free diet.

In 1998 I created The Gluten-Free Mall, Your Special Diet Superstore! which was also another Internet first—it was the first gluten-free food site to offer a shopping cart-style interface, and the ability for people to order gluten-free products manufactured by many different companies at a single Web site. 
By Scott Adams
Published on 07/26/1996
 
The information posted by Sandra Leonard that she received from the American Celiac Society was f

Howard J. Kass, CPA - February 16, 1999 on Tax Deductions for Celiacs
The information posted by Sandra Leonard that she received from the American Celiac Society was factually correct, and is essentially the same information that can be found in my article on Scott Adams Web site (www.celiac.com). I think it is important, though, to say that only a limited number of people are going to actually benefit from compiling all the information required to take the deduction because of the limitations in the Internal Revenue Code for deducting medical expenses.

In order to take a deduction for medical expenses, the total amount incurred, NET OF INSURANCE REIMBURSEMENTS, must exceed 7.5% of Adjusted Gross Income (AGI). In other words, if a taxpayer (and spouse, if applicable) had AGI of $80,000, they would have to accumulate over $6,000 of out-of-pocket medical expenses before they would realize any benefit at all.

In my practice, the only taxpayers who actually deduct medical expenses, because of the above limitations, are those who pay for their own health insurance, and those who had an extraordinary amount of medical expense that their insurance didnt cover. To summarize, the following individuals should consider compiling and deducting the cost of the gluten-free diet: Those who pay for their own health insurance, and those who had large, uninsured medical bills.

For most everyone else, such an exercise would, most likely, be an exercise in futility.

I hope this is helpful. If you have any questions, e-mail me at: hkass@zinnerco.com

Howard J. Kass, CPA
Partner, Zinner & Co. LLP
29125 Chagrin Blvd.
Cleveland, OH 44122
Tel: (216) 831-0733
Fax: (216) 765-7118