Yes, but only the portion of the cost that is more than the cost of ordinary food. The IRS says:You can include the cost of special food in medical expenses only if:The food doesn't satisfy normal nutritional needs,The food alleviates or treats an illness, andThe need for the food is substantiated by a physician.The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.