The IRS today issued Revenue Ruling 2002-19 announcing that taxpayers may deduct
the cost of weight loss programs as a medical expense if:
- The individual is diagnosed as obese, OR
- The individual is directed by a doctor to lose weight as a treatment for
a specific disease.
The underlying reasoning for this position is the conclusion that obesity is
a disease, and as such, the costs of weight loss programs are deductible as
medical expenses. In addition, persons who are diagnosed with hypertension or
other diseases and who are instructed by physicians to lose weight as treatment
are permitted to deduct the costs of such programs.
Deductible costs include:
- The initial fees to join a weight loss program
- Additional fees to attend regular meetings in which participants develop
diet plans, receive diet menus and literature and discuss problems encountered
in dieting.
Deductible costs do NOT include:
- Cost of diet foods (this is a personal expense)
- The cost of enrollment in a weight loss program to improve appearance, general
health or sense of well-being, rather than to treat a specific medical problem
- Any costs that are covered by insurance
This ruling applies retroactively, so eligible taxpayers may deduct the costs
of such programs not only on their 2001 income tax returns, but may also amend
previous years' returns to the extent that the period for amendment remains
open. This generally applies to the last three years' returns.
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