Under the tax code, food is a personal expense and generally not tax deductible. However, the cost of food may be deductible if: 1) it’s prescribed and taken solely to alleviate or treat an illness; 2) it isn’t part of a patient’s nutritional needs; and 3) a physician provides a statement describing these facts. In a Private Letter Ruling, the IRS stated that the cost of a food product purchased for a five-month-old baby didn’t qualify for a medical expense deduction. Although a doctor recommended the product to reduce the potential risk of a medical condition, the baby didn’t have the condition “nor an imminent probability” of contracting it. (PLR 202311001)
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