Medical Deductions

Certain expenses such as dancing lessons, swimming lessons, health club dues, spa dues, vitamins, diaper service, teeth whitening, marijuana, nonprescription nicotine and gum, and food purchased per  a weight loss program are generally not deductible even if recommended by a doctor. To be deductible, expenses must be for the diagnosis, cure, mitigation, treatment or prevention of disease or affecting any structure or function of the body. Expenses to improve general health are not deductible.