Attention Health Care Spending Account enrollees: New rules issued by the IRS allow individuals to use pre-tax funds from flexible spending accounts for some weight-loss expenses associated with a specific disease or ailment.

Individuals may also choose to deduct these expenses from their income tax returns if total qualified medical expenses exceed 7.5% of adjusted gross income. To qualify, taxpayers must obtain a diagnosis from a doctor to support claims that the costs are associated with the treatment of a disease or specific ailment such as obesity or hypertension, explains John Sapienza at IRS headquarters in Washington, D.C.

"Losing weight for appearances or to maintain your good health is not a qualified medical deduction," Sapienza states. "They should have a letter from a doctor backing up the expense, just as they would with any other qualified expense."

Deductible costs include fees to join and attend weight-loss programs and expenses for diet plans and books that aren’t paid by insurance. Costs for diet foods are not deductible, however, as "these are substitutes for the food the taxpayers normally consume and satisfy their nutritional requirements," according to the government.