Nicotine patches and gum
$20-$60
Can You Write Off Nicotine Patches and Gum?
Short answer: No: over-the-counter quit-smoking aids aren't deductible unless prescribed.
A formal smoking cessation program and prescription drugs like Chantix do count.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
BW-B23-00272
high risk
Nicotine patches and gum
Typical range: $20-$60
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
No: over-the-counter quit-smoking aids aren't deductible unless prescribed.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
No: over-the-counter quit-smoking aids aren't deductible unless prescribed. A formal smoking cessation program and prescription drugs like Chantix do count.
Category
- Personal Tax Deductions
personal deduction
search demand 2026 b23
medical dental
other medical