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