Costs of weight-loss program may be deductible.

• Author: Fiore, Nicholas J.
• Position: Expenses

Taxpayer A is diagnosed by a physician as obese. A does not suffer from any other specific disease. Taxpayer B is not obese, but suffers from hypertension and was directed by a physician to lose weight as treatment.

A and B participate in the X weight-loss program. They are required to pay an initial fee to join X and an additional fee to attend periodic meetings. At the meetings, participants develop a diet plan, receive diet menus and literature and discuss problems encountered in dieting. A and B also purchase X brand reduced-calorie diet food. Neither A's nor B's costs are compensated by insurance or otherwise.

Analysis

Under Sec. 213(a), a taxpayer can deduct uncompensated expenses for medical care for himself, his spouse or a dependent, to the extent the expenses exceed 7.5% of adjusted gross income. Under Sec. 213(d)(1), "medical care" means amounts paid for the diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting any structure or function of the body.

Under Regs. Sec. 1.213-1(e)(1)(ii), deductions for medical care expenses are confined strictly to expenses the taxpayer incurs primarily for the prevention or alleviation of a physical or mental defect or illness. An expense that is merely beneficial to an individual's general health is not an expense for medical care. Whether an expenditure is primarily for medical care or is merely beneficial to general health is a question of fact.

Rev. Rul. 79-151 held that a taxpayer who participates in a weight-reduction program to improve his appearance, general health and sense of well-being, and not to cure a specific ailment or disease, cannot deduct the cost as a medical expense. Rev. Rul. 55-261 held that medical care includes the cost of special food, if (1) the food alleviates or treats an illness, (2) it is not part of the taxpayer's normal nutritional needs and (3) a physician substantiates the...