Smoker policy reversed

IRS allows deductions for quitting costs

By Associated Press, 06/11/99

WASHINGTON - Smokers trying to kick the habit can claim some costs as medical expenses on income tax returns under a decision yesterday by the Internal Revenue Service that reverses a position the agency held for the last 20 years.

Doctors involved in smoking cessation programs said the ruling could have more ramifications by persuading providers of health benefits packages to include such treatment in their coverage.

''It's about time,'' said Dr. Mike Eriksen, director of smoking and health at the federal Centers for Disease Control in Atlanta. ''There is no better preventative program than stopping someone from smoking.''

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

To qualify for the deduction, medical expenses must reach 7.5 percent of a taxpayer's adjusted gross income.

This story ran on page C11 of the Boston Globe on 06/11/99.

© Copyright 1999 Globe Newspaper Company.

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