I was teaching my students about business and Schedule A deductions for medical expenses. Inevitably, the topic of cosmetic surgery comes up and I always need to explain it. Generally, cosmetic surgery is treated as an elective surgery so that nose jobs, boob jobs, tummy tucks and the like are not tax deductible as medical deductions.
A lot people try to claim the cosmetic surgeries that they need it for business, as part of marketing, etc but that isn’t an easy thing to prove and the law is pretty clear as to what is considered required by a doctor. The IRS deals with a lot of doctor’s letters and by extension, a lot of doctored letters so they know the difference and so does the Franchise Tax Board here in California. It is important to take what legal deductions you can and not try and stretch the truth which will only cause you heart ache and cause more medical visits (which in turn I suppose will generate more medical deductions).
The exceptions are if the cosmetic surgery is required for a life threatening situation. For example, if the cosmetic surgery is restore a face after being in a horrible car accident that should be a qualified medical deduction. To voluntarily get the lap band isn’t a deduction unless you were considered morbidly obese and had a letter from a doctor stating that.
If you are an actress or adult entertainer, there have been tax cases where the IRS has held that in tax court certain things like breast augmentations were a legitimate enhancement that helped business but that would be a business expense and probably should be on a Schedule C with the rest of your business income and deductions. Letters of supporting information such as showing income before and after any breast implants would enhance your standing and chances of the deduction sticking.
Didn’t realize that income tax information could be so informative and entertaining, did you?
Stay well everybody. And Happy Birthday to Arianna! Whoo hoo!
Oct 14 2009
Kim Isaac Greenblatt
Reminder on Schedule A No Surgery Unless