We hope this guide to Special Diet & Gluten-Free Tax Deductions helps answer questions about how to deduct special diet expenses, who may qualify, and how to discuss these deductions with your tax professional. Updated to reflect the latest tax code for medical deductions as explained by the IRS.
Is there really a gluten-free tax write off?
If you or a dependent has Celiac Disease or another medical condition that requires a prescribed diet, you should discuss with your accountant whether you can deduct the additional costs associated with gluten-free products or other medically necessary food items.
Taxpayers who itemize may deduct qualified unreimbursed medical expenses to the extent those expenses exceed the applicable percentage of adjusted gross income (AGI). For recent years the applicable threshold has generally been 7.5% of AGI for determining deductible medical expenses, though taxpayers should confirm the threshold for the tax year they are filing.
Recent percentages required for medical tax deductions:
The IRS has adjusted the floor for medical expense deductions over time. Taxpayers should verify the applicable AGI percentage for the tax year they are filing. Historically, the threshold has moved between 7.5% and 10% in various years; for the most accurate guidance consult IRS publications or a tax professional.
IRS definition of allowable Medical and Dental Expenses
Which Expenses Can I Deduct for a Gluten-Free Diet?
If your total allowable medical expenses for the year surpass the required percentage of your AGI, you may be able to deduct the extra cost of gluten-free alternatives compared with regular food. You can also deduct the full cost of specialized ingredients or products that would not be purchased but for the medical diet (for example, xanthan gum or sorghum flour). Reasonable shipping costs for medically necessary food purchased online are typically deductible as well.
Pro tip: When totaling medical expenses, include doctor visits, prescription costs, insurance co-pays, dental expenses, mileage for medical travel, and other qualifying items. These commonly allowable expenses can add up and help you reach the deduction threshold when combined with increased grocery costs.
Always consult a tax professional about claiming medical deductions for Celiac Disease or any medically necessary diet.
Organizations that work with people affected by Celiac Disease note that individuals diagnosed with the condition may be eligible for tax deductions related to gluten-free foods and products, although specific documentation and adherence to IRS rules are required to substantiate a claim.
Tips to help you through the procedures and paperwork for special diet/gluten-free tax deductions:
Below are practical steps to prepare and support a claim for special diet or gluten-free deductions as medical expenses. These steps focus on documentation and computation so you can substantiate deductions if audited.
Step 1: Get a Doctor’s Note
Request a written diagnosis or instruction from your treating physician confirming the medical need for a gluten-free or other special diet. Keep the original and copies with your tax records. A physician’s note is key to establishing the diet as medically necessary.
Step 2: Save Your Receipts
Retain receipts for all purchases of gluten-free food, ingredients, bakery items, specialty products, and shipping charges. Organize receipts by date and type to make it easier to calculate the deductible portion and to support your claim if asked by the IRS.
Step 3: Break Out the Calculator
For items that substitute for a regular food, calculate the difference in cost between the gluten-free product and its common regular counterpart. The difference is the portion that may be deductible as a medical expense. Example: if a pound of wheat flour costs $0.89 and a pound of rice flour costs $3.25, you would document a deductible difference of $2.36 per pound of rice flour purchased.
For specialty items with no regular counterpart—such as certain gums, flours, or other ingredients purchased solely to meet medical dietary needs—the full cost of those items may be deductible. Keep clear records showing these products were bought specifically for the medically required diet.
Step 4: File Your Claim
Claim medical deductions on the appropriate schedule when you file your return. Use IRS guidance on medical expense deductions and retain the citations or references you relied on in case additional documentation is requested. Save copies of related tax guidance, revenue rulings, and any case references your tax preparer recommends for your records.
This Tax Deduction Guide for Gluten-Free Diets is intended as general information. For specific guidance about your situation, contact an accountant or tax professional.
Can you write off gluten-free food from restaurants too?
Restaurant meals that are ordered and documented as medically necessary for a prescribed diet may qualify as deductible medical expenses if you can substantiate the medical necessity and the extra cost attributable to the special diet. Clear documentation—such as a marked receipt, a note from the restaurant showing an allergy or special-diet request, and a doctor’s instruction—strengthens the claim.
Frequently Asked Questions About Gluten-Free Tax Deductions:
Yes. Groceries and food expenses for medically prescribed diets, such as gluten-free food for individuals with Celiac Disease, can be included in medical expense deductions on U.S. federal tax returns when properly documented and when total medical expenses exceed the applicable AGI threshold.
Potentially. Gluten-free food costs may be deductible as part of medical expenses when the diet is medically required. Typically you can deduct the extra cost of gluten-free items compared to regular alternatives and the full cost of items purchased solely for the medical diet.
To claim deductions related to Celiac Disease, obtain a written diagnosis or directive from a licensed medical professional and keep detailed receipts showing the cost difference or the full cost of medically necessary products. Work with a tax preparer to include these expenses on your itemized deductions and to ensure you meet the filing requirements.