Medical Marijuana

[Ryanvv126]

So I had a client provide me with her statement from the medical marijuana dispensary in Delaware for 2016. Apparently, this cannot be deducted on the Federal Schedule A as a medical expense, but I wonder if it can be deducted as a state itemized deduction by creating a proforma Schedule A. Any thoughts?

I can't find any answers on the state website. 

[jklcpa]

I haven't seen anything about it and checked the Delaware Code. Nada, the Delaware Code shows no revisions that I've seen.  Title 30, Ch 11, sec 1109 still basically says DE allows itemizing when using the standard for Federal, and that DE itemizing piggybacks the Federal to start with and talks about the modifications we already know about that are printed on the Form 200. 

Since it is still illegal under Federal law, and with DE starting with the Federal and making the few modifications allowed, I'd say most likely the answer is "no". 

[Ryanvv126]

45 minutes ago, jklcpa said:

I haven't seen anything about it and checked the Delaware Code. Nada, the Delaware Code shows no revisions that I've seen.  Title 30, Ch 11, sec 1109 still basically says DE allows itemizing when using the standard for Federal, and that DE itemizing piggybacks the Federal to start with and talks about the modifications we already know about that are printed on the Form 200. 

Since it is still illegal under Federal law, and with DE starting with the Federal and making the few modifications allowed, I'd say most likely the answer is "no". 

 

I was thinking the same thing since the State of Delaware starts with the Federal Schedule A like you said. I wonder if any other state allows for Medical Marijuana to be added on to the Federal Schedule to calculate the state itemized deductions.