The most common nondeductible medical expense is the cost of over-the-counter medicines and drugs, such as aspirin and other cold remedies. A deduction for over-the-counter medicines is disallowed even if you have a doctor’s prescription (17.2). Expenses incurred to improve your general health, such as exercise programs not related to a specific condition, are not deductible (17.2 and Table 17-2).
Antiseptic diaper service Athletic club expenses Babysitting fees to enable you to make doctor’s visits Boarding school fees paid for healthy child while parent is recuperating from illness Bottled water bought to avoid drinking fluoridated city water Cost of divorce recommended by a psychiatrist Cost of hotel room suggested for sex therapy Cost of moving away from airport noise by person suffering a nervous breakdown Cost of trips prescribed by a doctor for a “change of environment” to boost an ailing person’s morale Dance lessons advised by a doctor as general physical and mental therapy Divorced spouse’s medical bills Domestic help; but see 17.12 if nursing duties are performed. Ear piercing Funeral, cremation, burial, cemetery plot, monument, or mausoleum Health programs offered by resort hotels, health clubs, and gyms Illegal operations and drugs Marijuana, even if prescribed by a physician in a state permitting the prescription |
Marriage counseling fees Massages recommended by physician for general stress reduction Maternity clothes Premiums on policies guaranteeing you a specified amount of money each week in the event hospitalization Scientology fees Special food or beverage substitutes; but see 17.2. Tattooing Teeth whitening to reverse age-related discoloration Toothpaste Transportation costs of a disabled person to and from work Travel costs to favorable climate when you can live there permanently Travel costs to look for a new place to live—on a doctor’s advice Tuition and travel expenses to send a problem child to a particular school for a beneficial change in environment (17.10). Weight-loss program to improve general health (17.2). |
A medical expense deduction is allowed for cosmetic surgery if it is necessary to improve a disfigurement related to a congenital abnormality, disfiguring disease, or an accidental injury.
You may not deduct the cost of cosmetic surgery or other procedures that do not have a medical purpose. Thus, face lifts, hair transplants, electrolysis, teeth-whitening procedures, and liposuction intended to improve appearance are generally not deductible. However, in one case, the Tax Court allowed an exotic dancer to claim a depreciation deduction for breast implants essential for her business (19.8).
Generally, you cannot include as a current medical expense payment for medical care that is to be provided substantially beyond the end of the year. However, advance payments for the care of a disabled dependent or the portion of a life-care fee or “founder’s fee” to a retirement community that is allocable to future medical care is a currently deductible expense (17.2).
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