A program to stop smoking is tax-deductible. Prescription medicines to alleviate nicotine withdrawal are also deductible. But expenses for nicotine gum and certain nicotine patches, for example, are not deductible because they are not prescription medications.
Weight-Loss Program
A weight-loss program is a tax-deductible expense if it is a treatment prescribed by a physician for a specific disease, such as obesity, hypertension, or heart disease. The expense is not deductible if the purpose of the program is to improve appearance, general health, or a sense of well-being.
If you have a membership in a health club, gym, or spa, you can only deduct separate fees charged for weight loss activities, and only if they are part of the treatment prescribed for a specific disease.
The cost of special diet food or beverages is only deductible if the diet does not satisfy normal nutritional needs, it alleviates or treats an illness, and is prescribed by a physician. If these tests are met, you can deduct the amount by which the cost of the special diet exceeds the cost of a normal diet.
Dental Care
Dental expenses are tax-deductible, including the cost of fillings, braces, and dentures. But teeth whitening, which is done primarily for appearance, is not deductible. Also, while preventive dental exams are tax-deductible, the cost of personal use items, such as a toothbrush, is specifically excluded as a non-deductible personal expense.
Veterinary Fees
Veterinary fees and expenses for the care of pets are not deductible. But veterinary care for guide dogs for the seeing or hearing-impaired, or other animals specially trained to assist persons with physical disabilities are considered deductible medical expenses. (Veterinary fees and medicines paid for by farmers would be deductible expenses on Schedule F, Profit or Loss from Farming.)
Health Institute or Health Club
Fees you pay for treatment at a health institute are deductible if the treatment is prescribed by a physician. Dues for membership in a health club, that you pay to improve your general health are not deductible.