|
 IRS
Rules Obesity a Disease: Weight Loss Can be Tax-Deductible
American Dietetic Association, 2004
For more articles like this
visit
https://www.bridges4kids.org.
Although April’s
income tax deadline can cause frustration, panic and expense for
many people, recent IRS tax law changes offer some relief for a
growing segment of the population – the now two-thirds of
Americans who are overweight or obese.
The Internal Revenue Service’s new rules lessen the tax burden
on individuals who itemize their deductions and have large
medical expenses, which now include treatment for obesity. With
income tax forms due this month, are your nutrition services tax
deductible?
The Internal Revenue Service ruled in April 2002 that
“uncompensated amounts paid by individuals for participation in
a weight-loss program as treatment for a specific disease or
diseases (including obesity) diagnosed by a physician are
expenses for medical care that are deductible, subject to
certain limitations. The cost of purchasing diet food items is
not deductible.” This ruling allows taxpayers who pay for
services related to their disease or weight condition to deduct
those expenses.
Deductible medical expenses can include items such as bariatric
surgery, approved weight-loss drugs and nutrition counseling
services. Now that the IRS has defined obesity itself as a
disease, taxpayers are able to deduct medical expenses related
to obesity treatment ordered by a physician.
To take a deduction, a taxpayer must have participated in a
weight-loss program for medically valid reasons. Simply joining
a gym or a weight control program to "improve the taxpayer's
appearance, general health and sense of well-being" without the
guidance of a physician is not sufficient.
Still, according to the IRS ruling, diet or reduced-calorie food
expenses are not deductible, even if they are an integral part
of the weight loss plan. The IRS explains that people have to
pay for food whether or not they are trying to lose weight.
The tax code indicates that a taxpayer’s total medical expenses
must exceed 7.5 percent of their adjusted gross income, and that
they must itemize their deductions to qualify. However, few
individuals spend enough of their income to qualify for the
deduction. According to an IRS study, only 5 percent of
taxpayers deducted any medical expenses in 2000. Taxpayers are
advised to consult with professionals before taking any
deductions in this area.
For more tax-deduction information regarding nutrition services,
view the new IRS ruling (PDF) at
http://www.irs.gov/pub/irs-drop/rr-02-19.pdf.
back to the top ~
back to Breaking News
~ back to
What's New
|
