Some people who enrolled in weight-loss programs last year can deduct the money they paid in fees, according to the IRS. But not everyone qualifies: to be eligible, taxpayers must have enrolled to treat specific conditions diagnosed by doctors. Even when recommended by a health care professional, the cost of dance lessons, swim lessons, and health-club dues are not deductible, according to the IRS.
Except in very limited cases, diet foods are also non-deductible.