Hypnosis is a useful tool for smoking cessation and for weight loss. Quit smoking or lose weight and deduct the program as a medical expense.
Acording to IRS Publication 502 you may be able to deduct your program costs.
I am NOT an accountant, attorney or expert in tax deductions. Consult with your tax advisor before claiming any deductions on your tax return. I am not giving tax advice or legal interpertation. I am only quoting the IRS Publication 502.
Here is what the IRS says about Stop Smoking in Publication 502 (2008):
"Stop-Smoking Programs"
"You can include in medical expenses amounts you pay
for a program to stop smoking. However, you cannot
include in medical expenses amounts you pay for drugs
that do not require a prescription, such as nicotine
gum or patches, that are designed to help stop smoking."
Here is what the IRS says about Weight Loss Programs in Publication 502 (2008):
"Weight-Loss Program"
"You can include in medical expenses amounts you
pay to lose weight if it is a treatment for a specific
disease diagnosed by a physician (such as obesity,
hypertension, or heart disease). This includes fees
you pay for membership in a weight reduction group
as well as fees for attendance at periodic meetings.
You cannot include membership dues in a gym, health
club , or spa as medical expenses, but you can include
separate fees charged there for weight loss
activities."
"You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You cannot include the cost of special food in medical expenses unless all three of the following requirements are met.
The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet."
"How Do You Treat Reimbursements?"
"You can include in medical expenses only those
amounts paid during the tax year for which you
received no insurance or other reimbursement."