Are expenses for smoking cessation programs deductible?
You can include in medical expenses amounts you pay for a program to stop smoking. Unreimbursed amounts you pay for participation in a smoking cessation program and for prescribed drugs designed to alleviate nicotine withdrawal are expenses for medical care that are deductible subject to the 7.5% of adjusted gross income limitation if you itemize deductions on Form 1040, Schedule A (PDF), Itemized Deductions. However, you cannot include in medical expenses amounts you pay for drugs that are designed to help stop smoking that do not require a prescription, such as nicotine gum or patches.
