-----------------------------------------------------------
Tax Information for 2011
Stop Smoking Programs:
You can include in medical expenses amount you pay for a program to stop smoking. However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. (excerpt from Tax Publication 502 page 13)
Weight Loss Program:
You can include in medical expenses amounts you pay to lose weight if it is a treatment for 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 as well as fees for attendance at periodic meetings. You cannot include membership dues at a gym, health club, or spa as medical expenses, but you can include separate fees charged there for Weight Loss activities.
(excerpt from Tax Publication 502 page 14)