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Tax Deductions
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Re: drug rehab

Here is the answer that I found in IRS Publication 535, Business Expenses, available at http://www.irs.gov/pub/irs-pdf/p535.pdf:

Impairment-related expenses. If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense.

You are disabled if you have either of the following:

1. A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed.

2. A physical or mental impairment that substantially limits one or more of your major life activities.

The expense qualifies as a business expense if all the following apply:

1. Your work clearly requires the expense for you to satisfactorily perform that work.

2. The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities.

3. Their treatment is not specifically provided for under other tax law provisions.

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