Schedule A

Schedule A is the IRS form for itemized deductions. The headers are familiar: medical and dental expenses, state and local taxes paid, home mortgage interest, charitable gifts, and a short list of others. Households use Schedule A when their itemized total beats the standard deduction; otherwise the standard deduction wins and Schedule A is not filed at all.

The gluten-free premium sits on the medical-and-dental line, but only the portion above the AGI floor counts. A household with $80,000 in AGI hits the floor at $6,000 in medical spending. Everything below that point reads as zero on the medical line, no matter how clean the receipts are.

The substantiation chain a CPA or tax professional expects on the medical line is three documents. A written celiac diagnosis. A written instruction to follow a gluten-free diet, usually in a chart note or clinical letter from the diagnosing physician. And the receipts, which Gluten Hero produces cleanly through the year-end report.

Schedule A also covers mileage to medical care. The 2026 IRS rate is 20.5 cents per mile. Trips logged in Gluten Hero with purpose "medical" roll into the same medical-and-dental line via medical mileage.

For the full Schedule A walkthrough, including what Publication 502 actually says about celiac and where Revenue Ruling 55-261 enters the picture, read What Publication 502 actually says about celiac.