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