Many of us make New Year Resolutions to lose weight or improve our overall health. In those cases, anything you spend on these programs is not tax deductable. Your program must be prescribed by your doctor. I have copied the following out of the IRS booklet on weight loss. This is pretty clear on what is allowed. If you still aren’t sure about your program, call your local IRS office and they can help you.
Weight-Loss Program

You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group and attendance at periodic meetings. Also, you cannot include membership dues in a gym, health club, or spa.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You cannot include the cost of special food in medical expenses unless all three of the following requirements are met.

1.

The food does not satisfy normal nutritional needs.
2.

The food alleviates or treats an illness.
3.

The need for the food is substantiated by a physician.

The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.