Strength is a matter of the made-up mind.
A change in the IRS guidelines for 2001 allows taxpayers to deduct the cost of a weight loss program such as Weight Watchers when it is prescribed by their doctor to treat an existing disease. They can also subtract the costs if they are participating in the weight loss program to maintain a healthy weight to treat a medical condition after weight loss. Further, the expense can be deducted even if the treatment proves to be unsuccessful. The IRS has issued its Publication 502 on Medical and Dental Expenses for use in preparing 2000 tax returns. But you cannot include the cost of a weight-loss program if the purpose of the weight control is to maintain your general good health.