The premium, not the whole price.
Under IRS Publication 502, you may include certain medical expenses on Schedule A (Form 1040) once your total unreimbursed medical expenses pass 7.5% of your adjusted gross income for the year. The IRS defines medical expenses as the costs of diagnosis, cure, mitigation, treatment, or prevention of disease. For celiac disease, the primary treatment is a strict gluten free diet, which creates specific, documentable costs that fit this framework.
Food is the part with the special rule. The IRS generally does not treat diet food as a medical expense when it simply replaces what you would eat anyway. The exception is a diet prescribed by a physician to treat a specific condition, such as celiac disease. In that case the documentable amount is limited to the cost difference between the specialized food and a comparable standard item. If a standard loaf of bread costs $3.00 and a comparable gluten free loaf costs $7.00, the $4.00 difference is the premium you track—not the whole $7.00.
Specialized ingredients with no standard counterpart, such as xanthan gum used only for gluten free baking, can be tracked at full cost, as can shipping for medically necessary foods you order online. Beyond food, the usual medical costs apply: specialist copays, antibody and nutrient blood tests, prescribed medications, and mileage driven specifically to obtain medical care or specialized gluten free food at the IRS medical mileage rate. Proper records mean a written diagnosis, a physician letter or prescription for the gluten free diet, and itemized receipts with price comparisons.
The table below organizes the expenses people with celiac disease commonly track, to help you assemble records for Schedule A. It is a reference tool for organizing expenses, not a substitute for guidance from your CPA or tax professional. Every situation is different, and all tracked expenses are worth discussing with your CPA or tax professional to determine how they apply to your specific return.
| Category | Item | Notes |
|---|---|---|
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A reminder. This is a reference tool for organizing expenses, not a substitute for guidance from your CPA or tax professional, and not a guarantee that any item is includable on your return. Whether an expense qualifies depends on your diagnosis records, your documentation, and your specific situation. Keep a written diagnosis, a physician letter for the gluten free diet, and itemized receipts with price comparisons, and review everything with your CPA or tax professional before filing Schedule A.
Gluten Hero logs the premium for you, item by item.
Snap a receipt, and Gluten Hero captures the gluten free premium, mileage, medical costs, and supplements—then builds the year-end summary your CPA or tax professional needs.