Rev. Rul. 79-151

ISSUE

Is the cost of participating in a program designed to help a taxpayer lose weight deductible as a medical expense under section 213 of the Internal Revenue Code of 1954?

FACTS

A, an individual, after a physical examination and upon the recommendation of A's physician that A lose weight to improve A's general health, participated in a weight reduction program. In addition to the initial fee to join the program, A paid an additional fee to attend periodic meetings where participants developed a diet plan, received diet menus and a booklet on the do's and don't's of dieting, and discussed the various problems encountered in dieting.

A's participation in the program was not for the purpose of curing any specific ailment or disease, but was for the purpose of improving A's appearance, general health, and sense of well being.

LAW AND ANALYSIS

Section 213 of the Code allows a deduction in computing taxable income for expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, the taxpayer's spouse, or a dependent, subject to certain limitations. The term "medical care" is defined to include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, or for transportation primarily for and essential to these purposes.

Section 1.213-1(e)(1)(ii) of the Income Tax Regulations provides, in part, that deductions for expenditures for medical care allowable under section 213 of the Code will be confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness. However, an expenditure that is merely beneficial to the general health of an individual is not an expenditure for medical care.

Section 262 of the Code provides that, except as otherwise expressly provided by the Code, no deduction shall be allowed for personal, living, or family expenses.

Rev. Rul. 55-261, 1955-1 C.B. 307, question 9 at page 310, holds that ordinarily, fees paid to a health institute where the taxpayer takes exercise, rubdown, etc., are personal expenses. Such fees may be deductible as medical expense only when the treatments by the institute are prescribed by a physician and are substantiated by a statement by the physician to be necessary for the alleviation of physical or mental defect or illness of the individual receiving the treatment. Furthermore, Rev. Rul. 55-261, question 16 at page 312, holds that amounts expended for the preservation of general health or for the alleviation of a physical or mental discomfort that is unrelated to some particular disease or defect are not expenses for medical care.

HOLDING

A's cost for participating in a program designed to help A lose weight is not deductible as a medical expense under section 213 of the Code, but is an expense the deduction of which is prohibited by section 262.