You may be able to deduct the cost of participating in a weight-loss program on your federal tax return as a medical expense. To deduct your medical expenses, you must itemize your deductions on Schedule A of Form 1040.

To deduct weight-loss program expenses, your participation in the weight-loss program must have been part of your treatment for a specific disease and/or medical condition that was diagnosed by a physician. These conditions include:

• Obesity
• Hypertension
• Heart disease

You cannot deduct the cost of a weight-loss program if its purpose was to improve your appearance or general health and sense of well-being. However, weight-loss program expenses that may be deductible as medical expenses include:

• Membership fees for a weight-reduction group
• Fees for attendance at weight-loss meetings
• Fees charged by a gym, health club, or spa for weight-loss activities

Membership dues at a gym, health club, or spa are not deductible as medical expenses.

You cannot deduct the cost of diet food and beverages that substitute for what you would normally consume to meet your nutritional needs. However, special foods can be included in your deductible medical expenses if they meet all of the following requirements:

• The food does not satisfy normal nutritional needs.
• The food is designed to treat or alleviate an illness.
• A physician verifies your need for the food.

You can include in your deductible medical expenses only the cost of special diet foods that exceeds the cost of a normal diet.

For more information about deducting weight-loss program expenses, consult IRS Publication 502.