If you live in a cardboard box I don't think you can claim that deduction. However if you itemize you may be able to claim part of your cigar purchases as medication. And once the guberment decriminalizes MMJ, again you will be able to write it off as medication. Don't forget to write-off those Obamacare premiums.

I think you can write off the duct tape you use to lower the wind as a qualifying energy efficient home improvement. Probably the last year, though. [frypan]

And the answer on this one is No. The money you'd get back needs to go to their "earned income credit". Think it through. It's not like we're just willy-nilly printing and spending money here.[-(