Some of Smokers’ Costs to Kick the Habit Will Be Tax-Deductible

Reversing a 20-year-old position, the Internal Revenue Service said Thursday that smokers trying to quit can claim some of the cost of the effort as a medical expense on their income tax returns.

Citing surgeon general reports since 1988 that nicotine is addictive and smoking harms health, the IRS concluded that programs and prescription drugs that help someone quit smoking are no different from efforts to treat alcoholism or drug addiction, which are tax-deductible.

“What the research of the last decade has documented is that this is one of the most powerful addictions that a person can succumb to,” said Dr. Michael Fiore, director of the Center for Tobacco Research and Prevention at the University of Wisconsin.

Taxpayers may now include among their medical deductions smoking-cessation programs offered by hospitals or other facilities, and prescriptions and doctor bills related to their stop-smoking effort.

Deductions will not be allowed for such nonprescription medications as nicotine patches or gum.

Taxpayers who paid for a smoking-cessation program in recent years could file an amended return to claim those costs, particularly if they already had enough medical expenses to qualify. Other taxpayers should check past returns to figure if the smoking expenses reached the 7.5% of adjusted gross income threshold for medical expenses.

Taxpayers can generally file an amended return for three years after the due date of the original return.