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Text of IRS Ruling Clarifying Deduction Rules for Expenses of Non-Prescription Drugs
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 16, 2003
Excerpt from IRS press release: 'The law limits the deduction for medicine or drugs to insulin and those drugs that require a prescription. Even when recommended by a doctor, medicines available over-the-counter are not deductible. However, this limitation does not apply to other nonprescription items, such as bandages, crutches, thermometers, or blood sugar test kits.

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