Smoking-Cessation Programs

Expenses Eligible for Reimbursement

Revenue Ruling 99-28 which provides for the deductibility of smoking- cessation programs and for prescribed drugs designed to alleviate nicotine withdrawal, will be published in the Internal Revenue Bulletin 1999-25 dated June 21, 1999. The IRS has stated that "nicotine is addictive and that smoking is detrimental to the health of the smoker." Accordingly, the cost for smoking-cessation programs, as well as for prescribed drugs used to alleviate the effects of nicotine withdrawal, are deductible under Section 213 of the IRC. Also, over-the-counter medications, such as non-prescription nicotine patches and gum, are eligible.

Any smoking-cessation program is acceptable as long as there is a nexus between the expense and the addiction. Thus, hypnosis would be acceptable, but playing tennis would not. A letter from the doctor is not necessary, but the receipt from the hypnotist would need to show that the treatment was for the purpose of smoking cessation.