Janet, I'd like to email you a copy of an excel spread sheet I use so we are able to deduct by husbands CF food related expenses, also you can go here for information <a target=new class=ftalternatingbarlinklarge href="http://www.cff.org/SiteSearch/dsp_SearchResults.cfm">http://www.cff.org/SiteSearch/dsp_SearchResults.cfm</a> and click on #4, 'tax tips for food expense deductions' it lists the law and everything. If that link doesn't work, go to www.cff.org, type 'food deduction' in the search enging, and then choose option 4 (just like above).
If your husband uses something special because of his diabetes, then that is 100% deductible, and anything that he uses for his CF that someone without CF wouldn't use (like boost plus or ensure shakes).
As far as food deductions, I keep a spread sheet separated by month of EVERY food purchase I make (grocery store, eating out, fast food) as well as keep the reciepts separated by months and then filed as years (for 10 years-that's how long they have to audit you). Since the spread sheet includes all food, I take off about 25-50% for myself (depends on how much I am home-I am in the military and am deployed and such so some weeks or months I don't eat at home so I just average it). Then I take off about 25-30% (again depends on the month and how much my husband ate that much, if he was sick at all...) for non CF related food expenses. I also researched the average a person his age, weight, height and activity level eats and their costs. In our situation it's about $220 a month, so I make sure the non CF I deduct is at least $220 a month, sometimes more. I can't remember where I found the food stats but I will be searching so I will post it if I find it.
If you want to email me first, it is division902@hotmail.com
Julie (wife to Mark 24/w CF)