IRS: Some Weight-Loss Programs for Obese Now Tax Deductible

The Internal Revenue Service has issued a ruling that approves certain weight-loss programs for medical tax deductions. The new ruling changes the classification of obesity to a disease instead of a symptom.

Revenue ruling 2002-19 gives two examples of the kind of deductions allowable. The first would be a person who paid fees to join a weight-loss program, attended periodic meetings, and purchased diet plans and booklets. One person in the two examples was diagnosed by a physician as obese and the other suffered from hypertension. Both participated in weight loss programs as treatment for their disease. The costs related to their weight-loss programs are deductible to the extent they were not reimbursed by an insurance company or other entity.

The ruling does not cover deductions for weight-loss programs for people trying to improve their general health or appearance.

Diet foods included in a weight-loss program are also not deductible as they are substitutes for the food a person would normally consume.

The deduction is part of the overall deduction for medical expenses, which can only be taken if they exceed 7.5 percent of the adjusted gross income of taxpayers who itemize their deductions.

The new ruling applies to 2001 tax returns as well as any years for which a taxpayer may file an amended return.

The revised ruling 2002-19 will be available shortly on the IRS Web site at: www.irs.gov.

Other sources: Internal Revenue Service