Smoking - nicotine gum or patches
Answer:
Non-prescription medicines (over the counter), such as nicotine gum and certain nicotine patches, are not deductible.
Deductible medical expenses do include unreimbursed amounts you paid to participate in a program to stop smoking or for prescription medicines to alleviate nicotine withdrawal.
Deductible medical expenses do include unreimbursed amounts you paid to participate in a program to stop smoking or for prescription medicines to alleviate nicotine withdrawal.